A Study On The Problems And Countermeasures Of The "Three Public" Funds In China

The Three Public Consumptions is a proper noun of our country, which refers to the official government-run funds of abroad (border) costs, official hospitality fee, official vehicle purchase and running costs. It is an important part of the government budget expenditures, which is to ensure the normal operation of government departments at all levels to play the necessary expenditure management functions. In recent years, there’s more and more corruption, extravagance and waste and other phenomena. CPC Central Committee attaches great importance to the ills of the past two years on The Three Public Consumptions to restrictions the illegal phenomenon. With the introduction of the policy, the guidance of media and increasing public concern, auditing of The Three Public Consumptions become more and more important. At this stage, national audit work carried out but can not meet the needs supervision. How to improve the audit system through the establishment of scientific audit approach to strengthen the Three Public Consumptions supervision, thus ensuring the administrative costs of underutilized achieve optimal allocation of resources results?In this paper, the status quo The Three Public Consumptions on the basis of external audit, after a review of the various departments portal and other ways to understand the accounting and use of the Three Public Consumptions, meanwhile concerns related news trends and real events happening around, from four aspects of financial systems, public way, management, auditing methods, analysis of the difficulties exist in the external audit of the Three Public Consumptions, and make recommendations.