W市L区“三公经费”控制研究

发布时间：2018-11-22 09:23

【摘要】：“三公经费”是指政府行政事业单位人员因公出国(境)、公务车购置及运行、公务招待而发生的支出,它是政府行政运行成本的重要组成部分,是国家行政机关正常运转以及依法对国家和社会公共事务进行管理、履行社会服务的重要保障。近几年来,随着社会经济的发展和人民生活水平的提高,公民参政议政、参与监督的意识不断觉醒,要求公开政府行政运行经费的呼声越来越强烈,政府行政部门的运行成本与效率开始成为公众的焦点。特别是自2007年以来,《中华人民共和国政府信息公开条例》的颁布和实施,政府官员利用“三公经费”铺张浪费、中饱私囊的违规事件遭到媒体频频曝光,公众的关注聚焦于逐渐从要求“三公经费”公开转移到监督“三公经费”支出的合理合法性、效益性当中。2011年6月30日,全国人民代表大会常委会表决通过了关于批准公布中央政府行政事业单位2010年度预算执行情况的决议,此后,地方政府部门也纷纷将行政经费及“三公经费”向社会公布。本文试图以透明政府理论、阳光政府理论、责任政府理论和公共预算理论为研究的理论依据,结合W市L区的实际案例分析,在借鉴国内外已有研究成果、理清相关概念、解决主要矛盾的基础上,对当前备受媒体和社会公众关注的“三公经费”控制管理问题进行了较为全面、深入的理论梳理和阐释。试图探讨促进我国政府“三公经费”科学化、透明化、规范化使用及控制的对策建议。本文总共分六章。第一章,概述。首先简要介绍了国内外提出“三公经费”控制的背景,在此基础上,引出W市L区“三公经费”公开化、透明化的大前提下做出的决策。其次是介绍“三公经费”控制研究的重要意义,同时介绍本文采用的分析方法。第二章,国内外研究现状。通过对相关文献的搜索和阅读研究,了解国内外政府行政运行经费,特别是“三公经费”使用存在的问题,以及问题产生的原因,研究国内外目前已经出台的相关政策及效果。第三章,W市L区“三公经费”控制现状。本章通过对L区2011年至2013年“三公经费”相关数据的整理、分析和研究,从L区总体数据入手,着重分析因公出国(境)经费、公务车购置及运行费、公务招待费历年来的变化趋势,找出“三公经费”使用过程中存在的问题。第四章,W市L区“三公经费”问题原因分析。本章在第三章数据分析的基础上,从预算编制、执行、调整的角度来分析,剖析出产生问题的原因。第五章,“三公经费”控制措施研究。在前两章数据分析和原因分析的前提下,以W市L区为落脚点,提出对当地“三公经费”的控制措施,从而延伸至各个地区以及全国,解决类似的问题。第六章,结论。对本文的观点进行总结延伸。
[Abstract]:"three public funds" refers to the expenditure incurred by the personnel of government administrative institutions when they go abroad on business, purchase and operate business vehicles, and receive official services. It is an important part of the operating cost of government administration. It is an important guarantee for the normal operation of state administrative organs, the management of state and social public affairs according to law, and the performance of social services. In recent years, with the development of social economy and the improvement of people's living standard, citizens' consciousness of participating in political affairs and supervision has been awakened. The operation cost and efficiency of the government administration began to become the focus of the public. In particular, since 2007, with the promulgation and implementation of the "regulations of the people's Republic of China on the opening of Government Information," government officials have used the "three public funds" to lavish and wasted money, and incidents of breaking the law of enriching their own money have been frequently exposed by the media. The focus of public attention has gradually shifted from requiring "three public funds" to supervising the legitimacy and efficiency of "three public funds" expenditures. June 30, 2011, The standing Committee of the National people's Congress has passed a resolution on approving and publicizing the budget implementation of central government administrative institutions for the year 2010. Since then, local government departments have also announced the administrative funds and the "three public funds" to the public one after another. Based on transparent government theory, sunshine government theory, responsible government theory and public budget theory, this paper tries to make clear the relevant concepts by referring to the existing research results at home and abroad, combining with the actual case analysis of the L district of W City, which is based on the theory of transparent government, the theory of sunshine government, the theory of responsible government and the theory of public budget. On the basis of solving the principal contradiction, this paper makes a thorough theoretical analysis and explanation on the control and management of the "three public funds", which are concerned by the media and the public at present. This paper attempts to discuss the countermeasures and suggestions to promote the scientific, transparent, standardized use and control of the "three public funds" of our government. There are six chapters in this paper. The first chapter is an overview. Firstly, this paper briefly introduces the background of the control of "three public funds" at home and abroad, and on this basis, leads to the decision made under the premise of "three public funds" in the L district of W City under the premise of transparency. Secondly, it introduces the important significance of the control research of "three public funds", and introduces the analytical methods adopted in this paper. The second chapter, the domestic and foreign research present situation. By searching and reading the relevant documents, we can understand the problems existing in the use of the "three public funds", especially the problems existing in the use of the "three public funds", and study the relevant policies and effects that have been issued at home and abroad at present. Chapter three, the control status of "three public funds" in L district of W city. This chapter analyzes and studies the relevant data of "three public funds" from 2011 to 2013 in L area, starting with the overall data of L area, focusing on the analysis of the funds for going abroad on business, the purchase and operation cost of business vehicles. The change trend of official hospitality over the years, find out the problems existing in the use of "three public funds". Chapter four, the reason analysis of "three public funds" in L district of W city. Based on the analysis of the third chapter, this chapter analyzes the causes of the problems from the angle of budgeting, execution and adjustment. The fifth chapter, "three public funds" control measures research. On the premise of data analysis and reason analysis in the first two chapters, taking the L area of W city as the foothold, the paper puts forward the control measures to the local "three public funds", so as to extend to all regions and the whole country to solve similar problems. Chapter VI, conclusion. Summarize and extend the viewpoint of this paper.
【学位授予单位】：湖南农业大学
【学位级别】：硕士
【学位授予年份】：2015
【分类号】：F810.6

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