“三公”经费公开的法制缺失与完善

＂三公＂经费公开是预算公开的重要组成部分。从中央决定要求九十八个中央级预算部门公开2010年度＂三公＂经费决算支出和2011年度＂三公＂经费预算支出以来,＂三公＂经费公开出现了公开的部门不齐全、时间不统一、内容不明细和格式不规范的状况。分析原因,主要是法律和制度的缺失,即《预算法》迟迟未修订形

The Legal Deficiency and Its Perfection about the Three Kinds of Governmental Costs Report

The three kind costs report of government is an important part of the budget. Since the Central Committee decided to require ninety-eight central budgets for public annual accounts of 2010 and annual Budget of 2011, the publicity of the governmental expense is characterized by the incompleteness of reports by different departments, the disunity of reporting times, the lack of details in contents and irregularity of reporting formats. The reasons mainly lie in the legal and institutional deficiency, namely legal flaw and the imperfection of budget accounting system caused by the unrevised ＂budget law＂ having left the deficiency of the accounting system. The measure to improve it is to amend the＂ budget law＂ as early as possible, to update the current budget accounting system.