| "Eat empty rates" is a common phenomenon in the process of Chinese social and economic development. The emergence of this phenomenon is due to the contradiction between individuals, society and the country because of the interest, individuals obtain improper benefits through the use of our country law, imperfect system, and Beating the system. The popularity of this phenomenon also makes many people begin to pay no attention to the law, has affected the social fairness and justice, greatly damage the government’s credibility, the emergence of this phenomenon is due to the lack of some administrative behavior. The paper analyses the phenomenon of eating empty rates deeply according to the relevant reports and the phenomenon of eating empty rates in some areas. Of course, It can’t be said around in the investigation of "eat empty rates is suspected of engaging in malpractices which requires us analyze the reason from multiple aspects. Because of the concept of the rule of law is not strong, lesser extent, simple punishment measures, and the imperfect regulatory system, these are the fundamental reason of “eat empty rates†Repeated prohibitions and frequently occurs.The paper combines with the typical cases of society and theoretical research to analyze the phenomenon of "eat empty rates". Firstly, it introduces the concept of "eat empty ratesâ€, and summaries traceability from three periods, Classifies the" eat empt y rates "phenomenon to six types, points out the characteristics of the phenomenon in current " eat empty rates ", combines with the problem in the reform of the personnel system, points out the direction of the personnel system reform. Secondly, it analyzes the reason of the phenomenon of eating empty rates deeply, and the harm and influen ce of the phenomenon of eating empty rates is pointed out. Many factors lead to the "eat empty rates" frequent happened, it can be summarized as the low transparency of fiscal expenditures, unstandardized personnel management system, the relatively concentrated public power, ineffective supervision. Finally, it solves the emergence of this phenomenon from three aspects through combing with the direction and goal of reform in the personne management system in our country. In the System, it reforms the institution from the implementation of the examination and approval system of Taxation. In the supervision, it improves from the public supervision authority and the department responsible for overseeing in the power; it improves from the power of concentration and the department’s responsibility, thus, it improves the strategy and path of the reform of personnel system in Institutions of our country. The use of the existing theoretical basis for the analysis of measures can improve the personnel system reform of our institutions for the phenomenon of eating empty rates It puts forward practical supervision and management mechanisms and penalties. |