关于地方公共财政支出体系的思考

The Thinking of Local Public Finance Expenditure System

近年来,我国地方政府一直致力于构建公共财政体系,其中心环节就是建立科学、规范的地方公共财政支出体系。构建地方公共财政支出体系是个空间立体模型,主要包括公共财政支出的框架和框架里的内容。公共财政支出框架主要是指横向的公共财政支出范围、纵向的财政支出规模;框架里的内容则主要是指地方财政支出结构。

In recent years, China＇s local governments have been committed to building a public finance system, the central link is a scientific and standardized system of local public expenditure. Structures of local public expenditure sys- tem is a three - dimensional model space, including the public expenditure framework and the framework of the contents. Framework of public financial expenditure is the expenditure of public finances horizontal range, vertical scale of fiscal expenditure; the framework of the content was mainly referring to the local structure of fiscal expenditure.