摘要
随着社会的进步和经济的发展,我国政府已将其职能由经济建设型向公共服务型逐步转变。政府职能的转变无疑会要求其财政支出结构也要相应的变化。这就需要我们深入透彻地了解、分析财政支出结构的内涵和优化目标,在此基础上,针对我国现行财政支出结构中所存在的问题,去探索、寻求优化财政支出结构的建议和手段。文章通过分析、研究,阐述了现行财政支出结构依然普遍存在的"越位""错位""缺位"现象,论证了优化财政支出结构的对策和方法。
With the social progress anti economic development, our government has transformed its functions from the economic construction type to the public service one, which no doubt requires the corresponding changes in the financial expenditure structure. This requires us to fully understand and analyze the meaning and objective of optimizing the financial expenditure strueture, to explore and seek for the proposals and means for it. This article, through analysis and study, elaborates the widespread phenomenon of " offside" , " offset" and "vacancy" existing in the current financial expenditure structure anti demonstrates the countermeasures and method to optimize it.
出处
《当代经济管理》
2009年第10期65-71,共7页
Contemporary Economic Management
关键词
政府职能转变
财政支出结构
优化
transformation of government functions: financial expenditure structure
optimize