政府政“三公经费三经费”透明化问题探讨

"三公经费"透明化是监督政府合理运用财政资金的必然要求,也是现代公共治理的必要条件。我国政府财政公开"三公经费"存在公开信息笼统、预算外"三公经费"信息未公开、公开信息质量不高的问题,究其原因主要是政府规范笼统、财政科目未细化、监督制度和监管手段不完善。为加强"三公经费"的控制、提高"三公经费"的透明度,必须完善法律保障、细化"三公经费"科目、运用信息技术、建立监督体系。

Transparency of public funds is necessary for supervising the governmental rational use of financial resources and is also es- sential for modern public governance. There exist some problems in our governmental financial disclosure of public funds, like general public information, undisclosed extra budgetary public funds and low quality public information. The main reason is due to the general government regulation, unrefined fiscal accounts and imperfect regulation system and supervision means. In order to strengthen the regulation of public funds and improve the transparency of public funds, our government must improve the legal protection, refine the subjects of public futlds, use the information technology and establish the monitoring system.