Classified Index: CODE: 10075 U.D.C: NO: 1312520016 A Dissertation for the Degree of M. Management Study on Management problems of the Three Public Expenses of Administrative Units under the Background of the New Budget Law Taking Bureau of Quality Supervision for Example Candidate： Sun Chao Supervisor： Vice Prof. Gu Yanfang Academic Degree Applied for： MPA Specialty： Public Management University： Hebei University Date of Oral Examination： May, 2015 摘 要 I摘 要 我国新预算法的颁布实施对行政部门的财会工作产生了重大影响，既对财政资金的收支管理提出了新的要求，又能促进财务工作更加的规范化。在阐述了“三公经费”基本内涵和特征的基础上，对我国现行的“三公经费”管理制度进行了归纳，以某市质监局为案例， 分析了该行政单位“三公经费”管理制度及执行情况； 然后， 本文阐述了新 预算法颁布后的新突破点，并基于这些改进点，提出了对当前行政单位“三公经费”管理的影响， 并对我国广大行政单位“三公经费”管理进行深入分析， 找出存在的问题与不足；最后，在新预算法的背景下，针对以某市质监局为代表的广大行政单位，提出了加强行政单位“三公经费”管理的对策建议，以期为我国行政单位更好地执行党风廉政建设，建设廉洁自律、服务型政府，为我国行政单位更好地落实“三公经费”管理，不断压缩机关运行成本提供有益参照。 关键词 新预算法 三公经费 问责约束 信息公开 Abstract IIAbstract That the new “Budget Law“ was carried out in China has produced significant effect to the administrative department for accounting work. The new “Budget Law“ puts forward new requirements to the financial capital income management, but also can promote the standardization of the financial work. On the basis of inducing the basic meaning and characteristics of the current “the three public expenses“, the paper concludes the current administration system of “The three public expenses“, then, the administrative units “the three public expenses management system and implementation are analyzed with a city pledges inspect bureau as a case. After that, this paper expounds the new breakthrough points of the new “budget law“, on account of which, the paper puts forward the influence of “the three public expenses“ establishment in the current administrative units. Furthermore, “the three public expenses management of the general administrative units in China are made in-depth analysis in order to find out the problems and deficiencies. Finally, under the background of the new “budget law“, in view of the city pledges inspect bureau as representative of the general administrative units, the countermeasures and Suggestions of “the three public expenses“ are proposed to strengthen the management of administrative units, in order to provide beneficial reference to get better implementation of party, to build a clean government administrative institutions of our country, to construct a honest self-discipline, service-oriented government, and to implement the “three public expenses management better and cut down the running cost of our country government administrative units. Keywords: new “Budget Law“ the Three Public Expenses accountability constraints information publicity 目 录 III目 录 第 1 章 导 论.1 1.1 研究背景与研究意义.1 1.1.1 研究背景.1 1.1.2 研究意义.2 1.2 国内外研究现状.3 1.2.1 国外研究现状.3 1.2.2 国内研究现状.5 1.3 研究内容与思路.7 1.3.1 研究内容.7 1.3.2 研究思路框架.8 1.4 研究方法.8 1.4.1 文献法.8 1.4.2 历史考察法.9 1.4.3 案例研究法.9 1.5 创新点.9 第 2 章 我国行政单位“三公经费”内涵及其管理现状 .10 2.1 行政单位“三公经费”的内涵及特征 .10 2.1.1 “三公经费”概念的界定 .10 2.1.2 “三公经费”的内容.11 2.1.3 “三公经费”的基