加强“三公”支出管理,是执政党和人民群众的政治意愿,是树立健康文明社会风气、建设节约型机关的迫切需要,是缓解经费困难、提高支出绩效的现实要求。当前“三公”支出仍然比较混乱,各级党委、政府对这一问题高度重视,正在积极治理,相关制度措施逐步跟进。作为基层审计工作者,我们应以改进工作为出发点,勇于直面问题,深入挖掘根由,探索改革思路。“三公”支出是指各级党政机关和事业单位开支的公务接待支出、公务车辆购置运行支出、出国(境)公务活动支出。一“、三公”支出管理存在的主要问题 Strengthening the management of “three publics” expenditures is the political will of the ruling party and the masses of the people. It is an urgent need to establish a socially healthy civilized culture and build a conservation-oriented organ. It is also a realistic requirement for alleviating financial difficulties and improving expenditure performance. At present, the expenditure of the “three publics” is still rather chaotic. The party committees and governments at all levels attach great importance to this issue and are now actively governing and the related system and measures are gradually being followed up. As grass-roots auditors, we should take the improvement of work as a starting point, have the courage to confront the issue, dig the root cause in depth, and explore the reform mentality. “Three public ” Expenditure refers to the official reception expenditures on expenditures of party and government organs and public institutions at all levels, the expenditures for the purchase and sale of official vehicles, and expenditures for official activities abroad. A “, three public ” Expenditure management of the main problems