Hospitality is some reception expenses that administrative institutions need to spend reasonably in their daily work to perform official duties or carry out business activities. At present, the serious over-expenditure of hospitality in administrative institutions has become a relatively common illegal phenomenon. Although all levels have made repeated requests to reduce expenditure and unnecessary reception and entertainment, the over-expenditure of hospitality has not been effectively controlled. According to the author's recent financial inspection of the relevant town and sub-district offices, it is found that all of them have different degrees of hospitality cost overruns, and some units have exceeded the standard seriously, with annual cost overruns ranging from more than one million yuan, and some even as high as several hundred thousand yuan. This is incompatible with the requirements of building a conservation-oriented government and a conservation-oriented society advocated by the state. How to strengthen the management of hospitality in administrative institutions and effectively control the serious over-expenditure of business hospitality in administrative institutions is imperative. I. Problems Existing in Current Hospitality Expenditure In the practice of financial supervision and inspection, the author found that administrative institutions have the following problems in hospitality expenditure: (1) Most administrative institutions have overspent hospitality expenses. At present, the standard of business entertainment expenses implemented by administrative institutions in China is still the Regulations on the Administration of Business Entertainment Expenses of Administrative Institutions formulated by the Ministry of Finance in 1998. The first paragraph of Article 3 stipulates: "The expenditure standard of business entertainment expenses of local administrative institutions at all levels shall be determined by local people's governments according to local actual conditions, but it shall not exceed 2% of the official expenses in the unit budget of that year". The inspection found that the entertainment expenses of most administrative institutions account for 11%-25% of the official expenses. Although some units are extremely short of funds, the business entertainment expenses actually exceed the prescribed proportion and standard. (two) the reimbursement procedures are not strict, and the invoice attachments are incomplete. Many units only have the signature of the handler and the competent leader when reimbursing the entertainment expenses, and many large entertainment expenses are reimbursed only with one or several large invoices, without any relevant attachments. When will it be served Who are you entertaining? What is the reason? Who will accompany you? I don't know anything, and the reason for the expenditure is not clear. There is no specific time limit for reimbursement. Some invoices are reimbursed only every few months, and some are signed in hotels, and they are settled and reimbursed by the end of the year. Due to the lax supervision of public service expenses by various units, many unreasonable expenses are muddled through. (3) Concealing the amount of entertainment expenses under various pretexts. In order to "control" the proportion of entertainment expenses, some units do not work hard on frugality, but fiddle with accounts, deliberately cover up the fact that business entertainment expenses are overspent, and reimburse business entertainment expenses in other forms. Some will reimburse the actual business entertainment expenses in the name of conference expenses or even transfer them to subordinate units for reimbursement; Some "cleverly" reimburse business entertainment expenses in the form of purchasing office supplies; Some will take the business entertainment expenses incurred by the unit to the staff canteen for processing, and some will also take the business entertainment expenses directly from the rental income of the unit rental house. (four) illegal settlement, large cash payment. Some entertainment expenses obviously exceed the cash payment limit, but they are still paid in cash, not through bank transfer. The existence of these problems can easily lead to violations of discipline and discipline, such as taking cash from the hospitality of the unit for private service or issuing bonus subsidies beyond the standard. Second, the analysis of the reasons for the over-expenditure of hospitality. There are many factors behind the over-expenditure of hospitality, including objective factors such as policy, system and environment, and subjective factors such as imperfect system, irregular management and inadequate constraints. Mainly manifested in the following aspects: (1) The current "2%" ratio is too low, which is no longer suitable for the current market price level. The business hospitality standard currently implemented by administrative institutions is still the "On Printing and Distributing <: Provisions on the administration of business entertainment expenses of administrative institutions > Notice of "(FB [1998] No.159). With the deepening of reform and opening up and the development of market economy, the exchanges between regions and departments have gradually increased, and the proportion of 2% that was still implemented more than ten years ago is too low. Obviously, the standard does not conform to the objective reality of economic development. The unit lost the reasonable and effective system constraint when entertaining business, which also became the reason for overspending. Exceeding 11,111 yuan is super, and exceeding 111,111 yuan is also super. Therefore, the receptionist or unit leader will determine the level and scale of reception according to personal preferences, and eventually the business entertainment fee will remain high. On the other hand, the hospitality ratio is "one size fits all". Due to the different nature of business between departments, the expenditure of business entertainment expenses is also quite different. Some units have more reception tasks, meeting expenses and entertainment expenses, while others have less reception tasks and entertainment expenses. (2) The special entertainment expenses increased. In recent years, the entertainment expenses of local development, special appraisal and inspection undertaken by administrative institutions have increased, and some units have incurred over-expenditure on entertainment expenses for attracting investment and project construction. (3) There is no effective means and supervision mechanism. At present, there is no effective control and management method for official reception. The "Regulations on the Administration of Business Entertainment Expenses of Administrative Institutions" formulated by the Ministry of Finance has been more than ten years, which can not effectively control the actual business entertainment expenses. The departmental budget of administrative institutions is not meticulous and rigorous, and the scientific nature of basic expenditure quota and the detailed degree of project expenditure are not enough. The hospitality expenditure lacks rigid constraints, and there are many human factors, which have certain randomness and blindness, leaving hidden dangers for some units to misappropriate funds, extravagance and waste, and overspend hospitality. At the same time, there is no effective pre-supervision mechanism and post-investigation mechanism for business entertainment expenses. Even if the problems of some units are found in the supervision and inspection, they are often "special circumstances" of the units and are lenient, resulting in a hasty end of "never again", thus causing repeated investigations and repeated prohibitions of entertainment expenses. (4) The financial management system is imperfect, irregular and backward in technology. There are also some loopholes in the management of the financial system of cash payment, expenditure first and reimbursement later, which makes the entertainment expenses of the unit business a "basket" into which everything can be loaded. For example, taking cash from the company's entertainment expenses for private service or issuing bonus subsidies beyond the standard, as well as the common phenomena of collecting invoices for reimbursement in the financial reimbursement process, such as overpaying and falsely issuing reimbursement invoices, are violations of discipline and discipline to exploit this system loophole. However, the underdeveloped electronic consumption and backward technical means such as online verification of invoices have also reduced the risk of falsifying invoices, and facilitated the occurrence of violations of discipline and discipline such as overpaying, falsely invoicing and reimbursement with fake invoices. (E) cognitive bias, lack of awareness of financial management according to law. Some leading cadres think that as long as they don't put money in their pockets, smoke cigarettes and drink some wine, they don't attach great importance to it ideologically, and they don't combine reception work with diligent and honest government, correct the party style, practise economy and oppose waste. Therefore, the phenomena of confusing official reception, taking advantage of one's position to serve private interests, excessive consumption and even extravagance and waste occur from time to time, resulting in a significant overrun in business entertainment expenses of the unit. Third, the countermeasures and suggestions to standardize the management of hospitality expenses This paper wants to start from the following aspects, and talk about the immature suggestions to strengthen the management of hospitality expenses in administrative institutions and effectively control the unreasonable over-expenditure of hospitality expenses in administrative institutions: (1) Establish rules and regulations to effectively standardize hospitality expenses and standardize standards. Scientific and reasonable standards are the key to ensure the implementation in place. The Ministry of Construction and Finance should revise the Regulations on the Administration of Business Entertainment Expenses of Administrative Institutions as soon as possible, or issue relevant guiding opinions to guide local financial departments at all levels to formulate a more scientific, reasonable and unified business entertainment expense standard within the scope of financial affordability and social recognition through investigation and research. The scope, specifications and standards of reception should be detailed and operable. At the same time, it is necessary to establish and improve a series of documents to strengthen the management of hospitality expenses, and guide and standardize the management of hospitality expenses in administrative institutions. 2. Standardize examination and approval. Official entertainment shall be registered in real name, and the undertaker shall fill in the Approval Form for Official Entertainment of the Unit, which shall be audited by the financial department of the unit and reported to the person in charge of finance for approval. The undertaker shall go through the settlement formalities with the financial department on the basis of the Approval Form for Official Entertainment of the Unit, the original menu and the catering invoice of the reception hotel (hereinafter referred to as the "three forms"). Resolutely put an end to fraud. 3, standardize the checkout expenses. The official entertainment expenses incurred by the unit must be included in the financial management of the unit, and no transfer payment is allowed. Hospitality should be charged separately in the "Hospitality" subject according to the "Government Budget Revenue and Expenditure Subject" formulated by the Ministry of Finance. Entertainment expenses shall not be included in other expenditure items, nor shall other expenditure items be included in the "hospitality" subject. Financial personnel should strictly review and check according to these regulations. Where the reception exceeds the standard and the "three orders" are incomplete, the financial department of the unit will not be reimbursed. Hospitality expenses shall be settled on a monthly basis, and the entertainment expenses of each unit must be settled in the current month. If the entertainment expenses of the current month cannot be paid in time, it is necessary to go through the formalities of debt with the hotel (canteen, hotel), and the owed expenses will enter the current account of the unit. Entertainment expenses during the year shall not be accounted for across years. (2) Strengthen departmental budget management and strictly control the total amount of entertainment expenses. The actual entertainment expenses include not only the reception expenses where the unit is located, but also the entertainment expenses for business travelers. It is difficult to effectively control the reception standards. It is also necessary to incorporate official hospitality into budget management, verify the annual total, and implement an assessment system. 1. It is necessary to further improve the financial management system, refine the departmental budget, strengthen the rigid constraint of the financial budget, incorporate the hospitality into the annual financial budget of the unit, and control the total amount of hospitality. Every year, when the finance at the same level prepares the departmental budget of the budget unit, it must be clear about the control amount or control index of the annual entertainment expenses of each unit. The control amount or index of hospitality can be based on the hospitality expenditure of the unit in the first three years, excluding some incomparable factors, and determining the appropriate proportion of hospitality expenditure as the control standard to ensure the scientific and rational use of hospitality. 2. Establish a strict assessment, reward and punishment mechanism. Where the business entertainment expenses seriously exceed the control amount or control index, not only should the main leaders be held accountable, but also the unit should be given economic penalties. For the administrative institutions with well-controlled annual entertainment expenses and year-end balance, a one-time or a certain percentage of revenue-increasing and expenditure-saving awards can be issued after being audited by the financial department at the same level, so as to mobilize the enthusiasm of administrative institutions to consciously control entertainment expenses. (3) Vigorously promote the official card system and reduce the proportion of cash consumption. At present, most of the hospitality expenses are settled in cash, with a single handler, no transparency in spending money, lack of supervision over a large number of cash settlements, and "less spending and more reporting, no spending and reporting" and other violations occur from time to time. As a modern payment and settlement tool, the official card is not only convenient to carry and use, but also highly transparent. All payment behaviors are well documented and traceable, which fundamentally plugs loopholes, reduces the institutional and technical reasons for problems such as false invoices, and ensures the safety, standardization and effectiveness of financial funds. Therefore, it is suggested that the official card system should be vigorously promoted, the process of swiping official cards should be standardized, and the whole process supervision of hospitality expenses should be strengthened, so as to effectively prevent the phenomena of disguised consumption, wasteful waste of state funds, embezzlement, cash-taking and private sharing of public funds in the name of hospitality. (4) Strengthen the supervision of official reception to ensure the implementation of the system. First, strengthen financial supervision. The financial department should strengthen the management and supervision of hospitality in administrative institutions and strictly budget expenditures. The national treasury payment center should strictly examine and check the hospitality expenses of all units, refuse to pay for those who violate the regulations, and put an end to reimbursing all hospitality invoices for personal gain. Secondly, to strengthen audit supervision, the audit department should regard the audit of official reception funds as the necessary and key content of various audits such as financial revenue and expenditure audit, special fund audit, economic responsibility audit and economic benefit audit, properly evaluate the standardization and economy of official reception management, truly reveal the problems existing in official reception management, and make audit treatment according to the regulations on official reception management, implementation rules and relevant financial management regulations, and punish them when necessary. Thirdly, it is necessary to strengthen the supervision of the Commission for Discipline Inspection. The management of official reception is listed as the necessary content of the inspection of the party's work style and clean government construction. If the entertainment expenses are too large and seriously overspent, informed criticism should be held accountable for the relevant leaders. Fourth, we should strengthen the supervision of the masses. Implement a regular publicity system, and publicize the official entertainment expenses of the unit through the open column of government affairs. In this way, we will create a strong atmosphere of managing official reception from all directions and angles, so as to ensure that the management methods and opinions on entertainment expenses can be truly implemented and implemented, so that limited funds can be used to resolve social contradictions and do practical things for the people.