中国财政支出结构优化的制度性约束与目标导向

The Institutional Restraint and Goal Guidance on Optimization of Our Country Expenditure Structure

公共财政体制是中国政府职能向有限型、服务型、高效型政府转变的客观要求,同时,政府职能转变和公共财政体制共同构成了对财政支出结构优化的一个制度性约束。在该制度约束下,财政支出结构的调整优化必须明确其目标导向,以适应社会公共需要的发展。

The public financial system, which is the objective request of our country governmental reform, to a limitary, service, highly effective government. Simultaneously, the transform of the government functions and the public financial system constituted an institutional restraint, which optimizes the expenditure structure. Under this system restraint, it must be defined its goal guidance about the expenditure structure optimization, to adapting the development of social public.