摘要：
Irrational public consumption expenditures have burdened the taxpayer and squeezed the quotas of government fund to provide public services, which has been a thorny issue of building clear government as well as reduced the government credits grossly. In order to norm the public consumption expenditure behavior, the state has initiated many policies including the public consumption information disclosing regulation. However, this policy's effective is an open problem, which is need to further research. Based on the questionnaire data, due to the confidence level of government corresponding data is not good, this research employed multiple regression analysis as main analytical method for measuring the actual effective of public consumption information disclosing policy. The research finds show that the public consumption information disclosing policy's effective has not surpassed the significant level, and the corresponding legal punishment provisions, as well as"Eight Regulations", are the fundamental reasons of public consumption controlling policy effectives. In the future institution construction, we have to construct the cooperative governance mechanisms based on detailing the rule, add up the punishing clause and pay attention to the function of auditing sector, People's Congress and Political Consultative Conference.%非理性公务消费支出,给纳税人造成了沉重的负担, 挤压了政府提供公共服务的资金空间,成为建设廉洁政府的顽疾,严重影响了政府的公信力.为规范公务消费支出行为,国家先后出台了多项政策,其中包括公务消费信息公开政策.然而, 该项政策的效果如何,仍然是一个有待深化研究的问题.由于政府公开相关数据的置信度较低, 本项研究以问卷调查数据为基础,以多元回归分析为主要分析方法,检验公务消费信息公开政策的实际成效.研究发现公务消费信息公开并未取得明显地成效, 相关法律的制裁压力和"八项规定"的强力约束,才是公务消费支出控制政策取得成效的基本原因.在未来的制度建设中, 必须在细化公开规则的基础上,建立协同治理机制,增设惩戒条款, 并充分发挥审计机构、 人大和政协等专门监督机构的积极功能.
