论文部分内容阅读
对“三公”经费实施控制,应当围绕控制目标而进行;控制目标包括规模适度、比例合理,使用规范、绩效显著,监督到位、问责有力等。目前我国“三公”经费控制中存在预算编制审批随意性大、执行不严肃,支出不规范、不透明,存在腐败浪费现象,以及缺少绩效管理等问题,需要采取加强顶层设计、强化预算控制、完善内控和风险防范机制、加强国企消费管理、开展绩效评价,从以及从严问责追责、推进制度建设等控制策略。
The implementation of control over the funding of “three public funds” should be carried out around the control objectives. The control objectives include moderate scale, reasonable proportion, standardized usage, remarkable performance, supervision, and strong accountability. At present, there are some problems in the control of the “Three Guarantees” funds in our country, such as large randomness of budget approval, non-implementation, non-standard expenditure, opaqueness, corruption and lack of performance management, and the need to strengthen top-level design, strengthen budget control, Improve the internal control and risk prevention mechanisms, strengthen the management of state-owned enterprises consumption, performance evaluation, as well as strict accountability responsibility, promote the system construction and other control strategies.