从“三公经费”公开谈行政事业单位财务管理_加强三公经费管理
从“三公经费”公开谈行政事业单位财务管理由刀豆文库小编整理，希望给你工作、学习、生活带来方便，猜你可能喜欢“加强三公经费管理”。
一、什么是“三公经费”
“三公经费”主要是指因公出国（出境）经费、公务用车购置及维护费用、公务招待费用，是当前行政事业单位需要向社会外界公开的数据。
二、从“三公经费”公开中发现的问题
由于“三公经费”公开环节是对已支出的费用分类汇总并最终进行公告的过程，“三公经费”公开的数据的多少，对事业单位的财务管理工作质量有着极为大的影响，这也从另一个方面说明了“三公经费”在一定程度上反映了一个事业单位的财务管理工作的执行状况。“三公经费”在公开中存在着不少的问题。
1.财务管理人员整体素质不高
由于我国大多行政事业单位财务管理人员参加工作前直接来自高校，由于其在高校接受的知识面有限，因而使得其在高校学习到的很多专业知识与目前的行政事业单位的财务管理学工作联系不大，只会进行一些基础的财务管理和会计核算工作。另外，行政事业单位出于成本与竞争等方面的考虑，也不是很重视员工的培训工作，使得员工的素质有限，这不仅仅达到大大增加了行政事业单位财务管理的风险，也降低了事业单位财务管理的工作质量，使得财务管理工作难以发挥其作用。
2.财务管理观念落后
行政事业单位财务管理管理落后也是制约行政事业单位财务管理工作质量提升一个重要因素。其具体体现在：一是对财务管理工作缺乏足够的认识，认识不到财务管理工作对单位发展的重要性，从而也缺乏对财务管理工作进行改革的积极性与主动性；二是由于单位对财务管理工作重视不够，加强从事财务工作的人员素质有限，导致向社会公众公开的“三公经费”数据存在着公开数据不真实与不准确的问题。这无形中就会大大降低单位财务管理工作的质量。
3.单位内部管理存在缺陷
财政部对行政事业单位的财务管理工作进行了明确的规范，可在实际工作当中行政事业单位对规范的执行力度不强或片面执行。行政事业单位通常是针对规范中的一些规定，结合自身单位的实际状况，做出与行政事业单位与之适应的内部控制。然而不同的事业单位所处的领域不同，他们所设计出的内部控制也通常存在着很高的主观性，阻碍着外部审计机构对内部控制设计做出有效的评价。
4.行政事业单位的预算编制缺乏规范
预算编制是行政事业单位财务管理工作的最初环节，其有助于管控着行政事业单位在“三公经费”上的有效支出。但是由于诸多因素的制约，目前我国行政事业单位的预算编制工作还存在着很多的问题。具体而言：一是多数的行政事业单位由于观念等因素的影响，对预算编制工作并不是很重视，只是将预算编制工作看成一项简单的工作；二是预算编制工作缺乏科学性与严肃性，导致编制的预算难以发挥其作用，形同虚设。
三、公开“三公经费”的意义
1.“三公经费”向社会公众公开，有利于行政事业单位接受社会舆论的监督
“三公经费”的公开大大提高了行政事业单位办公的透明度，有效监督了事业单位的工作效率，使整个行政事业单位的管理机制变得更加健全和严谨。建设节约型行政事业单位，从而提升政府部门在社会上的公信力。因此，“三公经费”的高低直接反映着政府清廉程度和工作效率。
2.公开“三公经费”有助于降低行政成本，控制行政事业单位不必要的开支
党的十八以后，党中央一再强调要控制好“三公经费”，将企事业单位的“三公经费”控制在一个合理的区间。因此，向公众公开“三公经费”，一方面有助于规范我国事业单位正确行使权力；另一方面也有助于接受公众监督，遏制腐败。这都将大大有助于提高事业单位财务管理工作的透明度，从而也有利于降低事业单位的各项开支。
四、“三公经费”的公开对财务管理方面的启示
1.加强对“三公经费”的预算编制工作
一方面是要提高对预算管理工作的认识，充分认识到预算编制工作对做好事业单位财务管理工作的重要性；另一方面要坚决落实与执行相关预算编制。这就需要将部门预算分散到各个单位，并监督各个单位严格执行相关预算，保证预算编制工作可以发挥作用。
2.严格把关“三公消费”的财务支出，提高财务管理水平
（1）降低公务接待费用。严格控制消费场所和标准，各行政事业单位应该选择政府采购的酒店和宾馆，在预算方面要注明人均标准、总人数和总消费金额，财务审核部门也要从严核定人数和金额。
（2）严控因公出国经费。因公出国费用是目前我们很多事业单位中“三公经费”开支较大的一个费用支出。为了可以控制好因公出国开支，事业单位应该做好以下几个方面工作的：一是严格贯彻中央“八项规定”等精神，严格控制出国人数与出国次数，减少一些不必要的出国活动，最大限度的降低出国经费开支；二是对出国经费要严格监督，杜绝各种虚假报销。
（3）及时公布车辆购置与运行费用。中央部门的公车费用，通常占“三公”经费总额的一半以上。社会公众要求各部门公开平均运行费用，甚至要求公开车辆的里程以及油耗等具体内容。因此，建议按照车牌号建立台账，统计各公车的单车里程、油耗、保险费等各类费用，专车转账，按月统计，定期公布。
3.提高队伍整体素质，构建考核机制
为了可以提高事业单位财务管理工作的质量，事业单位应该要提高事业单位财务管理队伍的素质。具体而言：一是要强化对财务人员的培训。随着我国事业单位改革的不断深入，对财务工作人员的素质也提出了更高的要求，这就需要事业单位加强对财务人员的培训，使其可以更好的适应单位发展需要；二是要建立一套完善的财务人员考核机制，将所有的财务人员都置于考核机制之下，这一方面可以有助于激发财务人员的工作积极性与主动性，也可以提高单位的财务监督水平，保证财务工作可以发挥其作用。
One, what is three funds“ ”Funds for three“ mainly refers to going abroad(outbound)funds, the official car purchase and maintenance costs, busine entertainment expenses, is the current administrative institutions and the need to the outside world public data.Two, from the three funding problems found in the public Due to the public ”funds for three“ link is to the expenses claification summary and final announcement of, ”funds for three“ public data, the institutions of the financial management of the quality has a very big impact, which also from another aspect illustrates the three funds in a certain extent, reflect the status of implementation of the financial management of a busine unit.Three funds in the open there are a lot of problems.1 the overall quality of financial management personnel is not high Because our country most of the administrative institutions financial management personnel to participate in the work of directly from college, due to the limited surface of the universities to accept knowledge, thus making in the institutions of higher learning to the many profeional knowledge current administrative institutions and financial management work, little contact, only some basic financial management and accounting work.In addition, administrative institutions for the consideration of cost and competition, also is not very great importance to staff training, the quality of staff is limited, which not only achieves greatly increases the risk of financial management in administrative units, but also reduces the quality of the work of the financial management in enterprise, the financial management is difficult to play its role.2 financial management concept behind Administrative institutions financial management and management is also a major factor behind the financial management of administrative institutions to enhance the quality of an important factor.It is embodied in: one is the lack of sufficient knowledge in financial management, do not recognize the importance of financial management of unit development, which also lack enthusiasm and initiative of reform of financial management;the second is due to the unit of financial www.daodoc.com www.daodoc.com management work not enough emphasis, strengthen engaged in financial work of the quality of personnel is limited, leading to open to the public ”funds for three data and the existence of public data is true and accurate.This invisible will greatly reduce the quality of the work of financial management units.3 units of internal management defects Ministry of Finance on the administrative institutions of the financial management work carried out a clear specification, in the actual work of the administrative institutions to regulate the implementation of the strength is not strong or one-sided implementation.Administrative institutions are usually in the light of some regulations, combined with the actual situation of their own units, to make and administrative institutions and the internal control of the adaptation.However, different institutions in the field of different, they designed the internal control also usually has a high subjective, hinder the external audit institutions to make effective evaluation of internal control design.4 the lack of standardization of the budget preparation of the administrative institutions Budget preparation is the initial part of the financial management of administrative institutions, which helps to control the administrative institutions in the three funds on the effective expenditure.But because of the restriction of many factors, there are still a lot of problems in the budget establishment of the administrative institution in our country at present.Specifically: one is most of the administrative institutions due to the influence of factors such as the concept, on the www.daodoc.com www.daodoc.com preparation of the budget is not very great importance, just budgeting as a simple work;second, the lack of scientific and seriousne of the preparation of the budget, resulting in the preparation of budget difficult to play its role, usele.Three, the public “three funds” significance 1 “public funds” to the public, it is conducive to the administrative public institutions to accept the supervision of public opinion Public funding for the public has greatly improved the transparency of the office of the administrative institutions, and effectively supervise the work efficiency of public institutions, so that the entire administrative institutions to become more sound and rigorous management mechanism.Construction of a conservation oriented administrative institutions, so as to enhance the credibility of the government departments in the community.Therefore, public funds reflects directly the level of clean government level and work efficiency.2 open three funds will help to reduce administrative costs, the control of administrative institutions unneceary expenses After the party's eighteen, the CPC Central Committee has repeatedly streed the need to control the three funds, the enterprises and institutions of the three funds control in a reasonable range.Therefore, open to the public three funds, on the one hand to help regulate the right to exercise power of our institutions;on the other hand, it also helps to accept public supervision, to curb corruption.This will greatly help to improve the transparency of financial management of public institutions, which will also help to reduce the cost of public institutions.Four, “public funds” of the public on the financial management of the enlightenment 1 to strengthen the three funds budget preparation work On the one hand is to improve the understanding of the budget management, fully aware of the importance of budget preparation work for the financial management of public institutions, on the other hand, we must resolutely implement and implement the relevant budget.This needs to be distributed to various units of the department budget, and supervise the implementation of the relevant budget of each unit, to ensure that the budget preparation work can play a role.2 strictly check the financial expenditure of the three consumption, improve the level of financial management(1)reduce the official reception costs.Strict control of consumer sites and standards, the administrative institutions should choose the government.
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