财政支出结构的国际比较及借鉴

The International Comparison and the Reference of the Struction of Finance Expenditure

公共财政是市场经济国家财政运行模式。现阶段我国要建立与市场机制相适应的公共财政,就必须科学界定公共财政支出范围,优化财政支出结构,这样才能提高财政支出效率,降低政府运作成本,减少对竞争性领域的财政投资,增加基础设施和基础产业的投入力度,强化和公益事业支出,实现支出结构的优化调整。根据有关国家支出项目的分类,对市场经济国家的财政支出结构进行比较分析,以期对建立我国的支出框架有所借鉴。

Public finance is the financial function model of market-economy countries. In order to establish the public finance which adjusts to market mechanism in our country, we must limit the scope of public finance expenditure and optimize the finance expenditure structure so as to improve the finance expenditure efficiency, reduce the cost of governmental function, reduce the financial investment in the competitive fields, increase the input of infrastructures and basic industries, strengthen the public welfare expenditure and realize the optimization of expenditure structure. According to the classification of expenditure items of relative countries, the paper compares and analyzes the finance expenditure structure of market-economy countries, hoping to provide reference for the establishment of expenditure frame of our country.