Traditional Culture Encyclopedia - Hotel franchise - What does the three public funds include?

What does the three public funds include?

What does the three public funds include? The "three public funds" refer to expenses such as going abroad (in the country) on business, purchasing and operating vehicles, and official reception. Because the abuse of these three expenses involves the bad behaviors of China people and party and government organs, such as public money travel, bus consumption, public money eating and drinking, etc., it has aroused widespread concern in society.

How should the three public funds be accounted for?

According to the current classification of budget subjects, there is no complete "three public funds" subject, and the administrative expenditures of various departments are generally divided into "basic expenditures" and "project expenditures". Generally speaking, the basic expenditure is the cost of "supporting people", and the funds come from the direct allocation of finance at all levels; Project expenditure is the cost of "doing things" for each unit, and its capital expenditure is used for daily government affairs and special administrative activities with different functions according to the division of labor.

Is the three public funds a basic expenditure or a project expenditure?

Department budget expenditure is divided into "basic expenditure" and "project expenditure". The basic expenditure is the cost of "supporting people", the project expenditure is the cost of "doing things" and the "three public funds" is the basic expenditure. However, there are no specific standards for project expenditures, and departments spend more at will, and some of the illegal "three public funds" expenditures are converted into project expenditures.

Is it right to say that the three public funds are financial allocations?

This sentence is inaccurate. The three public funds refer to the expenses for going abroad, receiving public funds and using official vehicles. These three sources of expenditure are not all financial allocations. First, like the China Banking Regulatory Commission, the China Insurance Regulatory Commission and other departments, funds are not financial allocations; Second, the actual expenditure of the three public funds in many departments far exceeds the financial allocation arrangement.

Is the reimbursement of travel expenses included in the three public funds?

Travel expenses, including individuals and enterprises, are mainly the expenses incurred by air tickets, hotels, exhibitions and related tourism.

Therefore, different people, different organizations and different institutions have different travel expenses. For example, airline business travel is a business-oriented travel service.

Generally speaking, the three public funds are the names of government agencies. In order to explain whether travel expenses are three public funds, we need to know what "three public funds" are. According to government data, the "three public funds" refer to the expenses for going abroad on business, the expenses for purchasing and operating official vehicles and the expenses for official reception.

Among them, the expenses of going abroad on business reflect the expenses of accommodation, travel expenses, food subsidies, miscellaneous fees, training fees and so on for the staff of this unit to go abroad on business; The purchase and operation fee of official vehicles reflects the purchase fee, fuel fee, maintenance fee and other expenses of official vehicles of the unit; The official reception fee reflects all kinds of official reception (including foreign guests' reception) expenses incurred by the unit according to regulations.

Therefore, according to the expenses of going abroad on business, accommodation, travel expenses, food subsidies, miscellaneous expenses, training fees and other expenses are reflected. And the definition of travel in airline travel (air tickets, hotel tours, etc. caused by business trips and business trips), we can see that some travel expenses are three public fees.

In other words, the travel expenses of government departments, air tickets and hotel expenses used abroad, and the expenses of receiving foreign guests and colleagues at home all belong to the three public expenses.

Therefore, the expenses arising from going abroad and receiving in the travel expenses belong to the three public expenses.