摘要:財(cái)政支出與財(cái)政收入一起構(gòu)成財(cái)政分配的完整體系，財(cái)政支出是財(cái)政收入的歸宿，它反映了政府政策的選擇，體現(xiàn)了政府活動(dòng)的方向和范圍。所以，它是財(cái)政分配活動(dòng)的重要的環(huán)節(jié)。因此不僅僅要對(duì)財(cái)政收入的征收重視，更要重視財(cái)政支出的結(jié)構(gòu)。

　　　隨著國(guó)家經(jīng)濟(jì)實(shí)力和綜合國(guó)力的不斷的增強(qiáng)，各級(jí)政府的財(cái)政收入有了大幅度的提高，使得各級(jí)政府可直接支配財(cái)政款項(xiàng)的數(shù)額也越來(lái)越大。雄厚的財(cái)政基礎(chǔ)是各級(jí)政府履行其職責(zé)的有力的經(jīng)濟(jì)保障。但是，由于我國(guó)不夠健全的財(cái)政監(jiān)督管理制度，不夠嚴(yán)格、細(xì)致的相關(guān)制度，導(dǎo)致公款吃喝、公車(chē)私用、公款旅游等揮霍國(guó)家財(cái)政資金的違法違紀(jì)行為時(shí)有發(fā)生。

　　　近年來(lái)“三公”支出在財(cái)政支出中的比例愈演愈烈，國(guó)家稅務(wù)總局去年三公經(jīng)費(fèi)支出203842.15萬(wàn)元。論述如何更好地公開(kāi)監(jiān)督“三公”支出，并提出減少“三公”支出比例的可行方法。

關(guān)鍵詞 財(cái)政支出；三公支出；成都市

Abstract:Fiscal expenditure and revenue together constitute a complete system of financial allocation, expenditure is the end-result of the fiscal revenue, which reflects government policy choices, reflecting the direction and scope of government activities. Therefore, it is an important part of the financial distribution activities. Not only to emphasis on fiscal revenue collection, more attention should be paid to the structure of fiscal expenditure.

　　　With the continuous enhancement of the national economy and overall national strength, the government revenue at all levels have increased significantly, so that all levels of government direct control of the amount of financial contributions is also growing. A strong financial base is strong economic security at all levels of government to fulfill its responsibilities. However, because our country is not enough sound financial supervision and management system is not strict enough and detailed system, resulting in the squandering of state funds the the public funds government cars for private purposes, public funds tourism and violations of law have occurred.

　　　In recent years, the "Three" the proportion of expenditures in fiscal spending intensified, the State Administration of Taxation last year Excellencies expenditures 2,038,421,500 yuan. Discussed how to better public supervision "Three" spending, and propose a feasible way to reduce the proportion of "Three" expenditure.

Keywords   expenditure   excellencies spending    Chengdu