目前,部分国家行政机关公款请吃现象比较严重,如一个只有33人的处级行政机关,一年各种公款吃喝达33万元,人平1万元,占机关公用支出的25％.报销次数近两百次,请吃请喝几乎占据了大部分工作时间。从近几年审计情况分析,公款请吃主要有以下几种形式:超标准招待上级领导和上级机关,特别是有财权物 At present, some state administrative organs petty eater phenomenon is more serious, such as a 33-level administrative agencies only a year a variety of public funds to eat and drink up to 330,000 yuan, people flat 10,000 yuan, accounting for 25% of public expenditure agencies. The number of nearly two hundred times, please eat and drink almost occupy most of the working time. From the audit situation analysis in recent years, public funds please eat mainly in the following forms: super-standard entertainment superior leaders and higher authorities, especially the property