摘要:财政支出与财政收入一起构成财政分配的完整体系，财政支出是财政收入的归宿，它反映了政府政策的选择，体现了政府活动的方向和范围。所以，它是财政分配活动的重要的环节。因此不仅仅要对财政收入的征收重视，更要重视财政支出的结构。

　　　随着国家经济实力和综合国力的不断的增强，各级政府的财政收入有了大幅度的提高，使得各级政府可直接支配财政款项的数额也越来越大。雄厚的财政基础是各级政府履行其职责的有力的经济保障。但是，由于我国不够健全的财政监督管理制度，不够严格、细致的相关制度，导致公款吃喝、公车私用、公款旅游等挥霍国家财政资金的违法违纪行为时有发生。

　　　近年来“三公”支出在财政支出中的比例愈演愈烈，国家税务总局去年三公经费支出203842.15万元。论述如何更好地公开监督“三公”支出，并提出减少“三公”支出比例的可行方法。

关键词 财政支出；三公支出；成都市

Abstract:Fiscal expenditure and revenue together constitute a complete system of financial allocation, expenditure is the end-result of the fiscal revenue, which reflects government policy choices, reflecting the direction and scope of government activities. Therefore, it is an important part of the financial distribution activities. Not only to emphasis on fiscal revenue collection, more attention should be paid to the structure of fiscal expenditure.

　　　With the continuous enhancement of the national economy and overall national strength, the government revenue at all levels have increased significantly, so that all levels of government direct control of the amount of financial contributions is also growing. A strong financial base is strong economic security at all levels of government to fulfill its responsibilities. However, because our country is not enough sound financial supervision and management system is not strict enough and detailed system, resulting in the squandering of state funds the the public funds government cars for private purposes, public funds tourism and violations of law have occurred.

　　　In recent years, the "Three" the proportion of expenditures in fiscal spending intensified, the State Administration of Taxation last year Excellencies expenditures 2,038,421,500 yuan. Discussed how to better public supervision "Three" spending, and propose a feasible way to reduce the proportion of "Three" expenditure.

Keywords   expenditure   excellencies spending    Chengdu