我国非合理性三公消费产生的原因及治理对策

Research on the Causes and Countermeasures of Irrational Official Consumption in China

三公消费问题由来已久,并随着我国社会转型和经济发展越来越凸显。特别是近几年,非合理性三公消费增长迅速且花样百出,以致成为久治不愈、广受诟病的"顽症"。究其原因,主要涉及个人思想与认识问题,也包括我国现有预算、监督、问责和法律法规等体制与机制的缺失与不足等。治理三公消费问题,须构建合理的三公消费价值观,重视职业伦理教育,强化财政预算约束,加强社会监督,通过法律法规加大问责力度。

Official consumption has been a problem for a long time, and is becoming increasingly prominent with social transformation and economic development of our country. Especially in recent years, the amount of irrational official consumption is growing rapidly and full of tricks. It has become a notorious ＂persistent ailment＂ that can＇t be cured. The reasons mainly involve personal thoughts, the lack of budget institution, supervision institution, accountability system, laws and regulations system and so on. To solve these problems, it is necessary to build reasonable official consumption values, pay attention to the professional ethics education, strengthen the budget institution constraints and social supervision, and increase accountability through improving laws and regulations.