国(境)外公务接待的治理及其启示

Countermeasures and Enlightenment of Governing Reception and Entertainment on Public Funds in Some Foreign Countries and Areas

国(境)外治理公款大吃大喝主要依托政府和社会两股力量:政府一般采用预算控制、区别对待客人、议会和审计监督、明确接待标准、严格财务管理、制定吃请禁令、管制吃喝行为等措施;新闻媒体监督、非政府组织参与、宗教信仰和饮食习惯等则是制约公款大吃大喝不可缺少的社会因素。国(境)外公务接待的治理措施对我国严肃整治公款大吃大喝有重要的借鉴意义和启示作用。

The governance of reception and entertainment on public funds in some foreign countries mainly relies on two forces： governmental control and social supervision. Foreign governments generally resort to budgeting, differentiating guests, parliament and auditing supervisions, defining reception standards, restricting financial management and formulating dining and drinking provisions to control the abnormal practice. Meanwhile, supervisions from news media, NGO participation, religion and dining habits are also indispensable social factors in its governance. These practices serve as important formulae for China to control excessive dining and drinking on public funds.