完善我国财政支出管理体制的对策思考

On Perfecting the Management System of Financial Expenditure in Our Country

1993年我国财税体制实行分税制改革,在财政收入的管理上形成了一套比较科学、规范的机制,但是财政支出管理体制却严重滞后,加重了财政的负担,削弱了财政的调控能力。因此,解决我国财政支出管理体制存在的主要问题是完善我国财政支出管理体制的关键。

In 1993 the implementation of tax -distribution -system reform in finance and taxation system in our country, formed a more scientific and standard mechanism in the management of financial income. But the management system of financial expenditure lags actually seriously, aggravates the financial burden and weakens the financial regulative ability. Settling the main problems in the management system of financial expenditure is the key of perfecting the management system of financial expenditure in our country.