我国公共支出管理若干重大理论政策问题研究

Research on Key Issues of Theory and Policy of Public Expenditure Management in China

本文运用现代公共财政理论,并结合国内外财政管理实践,界定了公共支出管理的概念和内容,揭示了我国公共支出管理存在的主要问题,在此基础上,侧重围绕公共支出的总量控制、结构优化及支出效益等问题进行了深入分析,并提出了相关的政策建议。

Combining modem public finance theory with internal and external practice of public expenditure, the article defines the concept and content of public expenditure management, and then reveals main existing problems of it in China. Furthermore, the paper gives a deep analysis on the problems of gross size control of public expenditure and optimizing expenditure structure as well as effectiveness. Based on the author's analysis, the article suggests some corresponding policy proposals.