适应公共财政需要 重构财政支出体系

Meet the Need of Public Finance and Reconstruct Fiscal Expenditure System

目前我国财政支出范围和支出体系与公共财政要求差距甚远 ,依据市场效率 ,政府职能和公共财政要求 ,重新确定财政支出范围 ,重构财政支出体系 ,是市场经济下建立公共财政的具体内容 ,也是科学财政的客观要求。

The current China’s financial expenditure and scope diversify greatly from the requirements of public finance.It is objectively required that re-construction of financial expenditure scope and specific content of public finance under market economy according to the market efficiency and governmental function is clearly requested by the scientific finance.