自国务院常务会议提出继续压缩“三公”经费预算,向社会公布“三公”经费支出情况以来,各部门陆续公开“三公”经费支出金额,引起社会公众极大的关注和反响。本文从审计角度出发,针对“三公”经费中公务接待费的管理和控制中存在的问题进行剖析,并提出费用控制的几点设想。 Since the executive meeting of the State Council has continued to compress the budget of the “three publics” and released the “three publics” financial expenditures to the public, various departments have successively disclosed the amount of “three public funds” expenditures, causing great public concern and repercussions . This article from the audit point of view, for the “three ” funds in the management and control of the reception costs of the analysis of the problems and put forward some ideas on cost control.