| 基于公共预算视角的三公经费管理问题及优化治理 |
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| 引用本文： | 肖建文.基于公共预算视角的三公经费管理问题及优化治理[J].长春金融高等专科学校学报,2014(2):38-40. |
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| 作者姓名： | 肖建文 |
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| 作者单位： | 广东省增城强制隔离戒毒所财务科,广东增城511300 |
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| 摘 要： | 三公经费管理作为反映财政预算单位拨款支出的活动,在财政预算管理体系中占有重要地位。通过研究三公经费管理中存在的弊端,解读公共预算在三公经费管理活动中所起的实质作用,进而提出规范优化治理的对策。从公共预算管理的角度阐述三公经费,寻求实现三公经费公开的解决对策。
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| 关 键 词： | 三公经费 公共预算 资源优化治理 财政资金 信息公开 |
Management and Optimization of the Three Public Expenses Based on Public Budget |
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| XIAO Jian-wen.Management and Optimization of the Three Public Expenses Based on Public Budget[J].Journal of Changchun Finance College,2014(2):38-40. |
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| Authors: | XIAO Jian-wen |
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| Institution: | XIAO Jian-wen (Accountant Department, Guangdong Province Zengcheng Forced Isolation Treatment, Zengcheng 511300, China) |
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| Abstract: | Three public expenses management as reflect appropriate funds in financial budget unit occupies an important position in the financial budget management system.The drawbacks of management of public expenses,can interpret the essence of public budget in the activities of public funds management,and puts forward the countermeasures to optimize the governance.This article expounds three public expenses on the perspective of public budget management and finds a solution to realize the three funds open. |
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| Keywords: | public expense public budget resource management finance information disclosure |
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