“我国行政管理支出”问题的透视与求解

On the Problem of Expenditure of Chinese Administration Management

"我国行政管理支出过度膨胀"问题的产生有其经济与政治的背景,大多数的文献都从财政视角分析问题并提出对策,而本文从预算会计与宪政角度分析"我国行政管理支出过度膨胀"问题并从预算会计改革与宪政的建设出发来求解问题。

The problem of expenditure of administration management has a complex economic and political background. Most articles analyze the problem of expenditure of administration management from the perspective of public finance and provide some corresponding ideas; while this paper will analyze it from the angle of budget accounting and constitution.