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随着我国市场经济发展步伐的不断加快,政府的职能不再只是管理,而是逐渐由管理职能转变成服务职能。同时,我国各地区民众也越来越重视政府财政经费使用情况,迫切希望各个部门公开经费使用信息。为了能够满足公众需要,充分发挥政府的职能,财政经费公开已成为国家财政体制改革的主要内容。其中“三公经费”公开是财政经费公开的重点内容之一。本文就“三公经费”公开给行政事业单位财务管理带来的启示进行了深入分析,首先文章阐述了“三公经费”的相关概念,然后讨论了“三公经费”公开的重要意义,最后深入探究了“三公经费”公开给行政事业单位财务管理的启示。
With the continuous acceleration of the development of market economy in our country, the government’s function is no longer just management, but gradually transformed from the management function to the service function. At the same time, people in all regions of our country pay more and more attention to the use of government funds and urgently hope that all departments will make public the funds and use information. In order to meet the needs of the public and give full play to the government’s functions, the openness of financial funds has become the main content of the state’s financial system reform. Among them, “three public funds ” open is one of the key elements of public financial funds. This article has carried on the thorough analysis to the enlightenment that the “Three Public Funds” publicly discloses to the financial management of the administrative institutions. First of all, the article elaborates the related concepts of “Three Funds” and then discusses the importance of “Three Funds” public Significance, and finally in-depth study of the “three funds” public financial management of administrative institutions enlightenment.