党中央八项规定出台以后,各级行政机关和事业单位公务招待费都有较大幅度的下降,但在审计中也发现,作为“三公”经费中重要内容的公务招待费仍然存在不少问题,是比较难审计的一项内容,主要原因是目前各单位对招待费的核算普遍存在真假难分、核算不规范等问题。各单位公务招待费中除正常公务招待以外,往往把许多不能正常反映的违规开支通过 After the introduction of the eight provisions of the Party Central Committee, the official entertainment expenses of administrative organs and public institutions at all levels have declined by a large margin. However, during the auditing, official hospitality remained as an important part of the “three public funds” Less problems is more difficult to audit an element, mainly due to the current unit accounting for the hospitality prevalence of true and false, accounting irregularities and other issues. In addition to the normal business entertainment, the official hospitality expenses of various units often pass many non-compliance expenses that can not be normally reflected