在公共财政框架下,作为公共资源的管理者,政府部门本身的公共行政成本尤其是公用经费管理使用、财政性资金的使用绩效等一直是公众广为关注的问题。目前预算单位公用经费支出中存在着诸多问题,需要通过改革创新和完善制度来解决。 Under the framework of public finance, as the manager of public resources, the public administration costs of the government departments themselves, especially the management of public funds, and the performance of the use of fiscal funds have always been issues of public concern. At present, there are many problems in the public expenditures of the budgetary units, which need to be solved through the reform, innovation and improvement of the system.