行政事业单位业务招待费控制措施浅析

Analysis of Control Measurements of Business Entertainment Cost in Administrative Institution

近年来,随着公务活动的增加,行政事业单位的业务招待费支出也明显增加。大部分行政事业单位的业务招待费支出占当年公务费支出的比重达10%以上,少数单位甚至超过30%。而财政部规定地方各级行政事业单位的业务招待费不得超过当年预算中"公务费"的2%。为了提高行政事业单位资金的使用效益,对行政事业单位的业务招待费支出必须严格控制。本文就建立健全事业单位的财务制度进行分析讨论。

In recent years, the business entertainment cost in administrative institution increased obviously. In most administrative institution, business entertainment cost accounts for more than 10% of the business cost, a few units even more than 30% compared with regulated 2%. In order to improve the utilization efficiency in administrative institution, it is imperative to control strictly on the business entertainment cost. The establishment of a sound financial system in administrative institution is analyzed and discussed.