公职人员消费制度的改革与建议.docVIP

公职人员消费制度的改革与建议 专业：行政管理　 学生：卓丽倩　 指导老师：ⅩⅩⅩ(姓名、职称) (惠州学院ⅩⅩⅩ系，广东，惠州，516300) 摘要：公务消费，是指国家机关、行政单位、事业单位等组织的公职人员在行使职权、执行公务活动中，所发生的由公款支付的各种费用，例如有接待费、差旅费、接待费、误餐费、通讯费、考察费等。长期以来，公务消费行为管理不规范，不仅增加了行政成本，而且成为滋生腐败的温床。对此，人民群众反映强烈，上至中央，下至各级各地政府都在积极寻求探索改革之类，为求在公务消费这笔财政支出的账目上寻找突破改进，但一直以来效果不明显。目前，公务消费存在消费金额刚性扩张、消费标准过度、存在消费转嫁现象等问题，如何加强公务消费管理，制定实质性的规范约束制度，提高资金使用效益，增强理财管财水平，是我国政府目前迫切期望能得到有效解决的现实问题。 关键词：公务消费；存在问题；加强管理；约束制度。 Reform and reflection functionary consumption system Student：liqian.zhuo Unit address：Huidong County of Huizhou City Postal code：516300 Abstract: public consumption, is refers to the organization of state organs, administrative units, institutions and other public officer in the exercise of authority, the execution of public activities, all kinds of fees paid by public funds occurs, such as hospitality, travel, hospitality, food allowance, communications fees. Long-term since, the official consumer behavior is not standardized, not only increased the administrative cost, but also become a hotbed of corruption. In this regard, the masses are strongly, up to the central, down to the local governments at all levels actively seek reforms, to seek a breakthrough improvement in public spending this fiscal expenditure accounts, but has no obvious effect. At present, there is the amount of consumption public consumption, excessive consumption standard rigid expansion, consumer transfer problems, how to strengthen the management of public consumption, making substantive norm constraint system, improve efficiency in the use of funds, strengthening the financial management level, is the Chinese government now hope to get the real effective solution to the problem. Key words：Public consumption; existing problems; to strengthen the management of institutional constraints。 目录 一、公务消费存在的主要问题 ……………………………………………………………………（3） （一）随意性消费，变通开支现象严重 ……………………………………………………… （3） （二）无节制消费，奢侈浪费现象严重 ………………………………………………………（3） （三）灰色消费，假公济私现象频发 …………………………………………………………（4） 二、公务消费问题的成因分析 …………………………………………………