浅析财政支出管理改革

Brief Analysis of the Fiscal Expenditure Management Reform

目前我国财政管理一直存在重组织收入、轻支出管理,重资金、轻项目的现象。财政支出越位与缺位现象长期并存,财政支出管理存在分配方法不合理、预算约束软化等问题,造成财政资金使用效率不高,甚至浪费现象严重。文章对当前财政支出的管理现状进行了分析,并提出了一些改进的方法和建议。

Current financial management has always been such problems： valuing income and capital, neglecting expenditure management and project. A long existing phenomenon lies in the offside and absence of fiscal expenditure. Some matters about unreasonable allocation method and soft budget constraint appear in the management of finance expenditure. Capital usage efficiency is not high and waste on capital is serious .This passage put forward some methods and suggestions on the basis of current management status.