对我国现行财政体制下公共财政支出结构优化的思考

Thoughts on Optimizing the Structure of Public Finance Expenditure under Our Current Financial System

我国现行的财政管理体制是建立在社会主义市场经济条件下的公共财政管理体制,市场经济条件下政府职能的界定是满足社会公共需要,提供公共产品、矫正市场失灵、调节资源配置和收入分配。优化公共财政支出结构是我国社会主义市场经济体制下的公共财政改革的主要内容,它将保障国民经济的持续、稳定和协调发展。本文主要从公共财政及支出结构涵义,我国公共财政管理体制的公共财政支出状况分析,有针对性地提出对我国公共财政支出结构优化的几点思考。

China’s current financial management system is the public finance management system established under the condition of socialist market economy, market economy under the conditions of definition of the functions of the government is to meet the public needs, provide public products, market failure, to adjust the allocation of resources and income distribution. Optimization of public expenditure structure is the main content of public financial reform of our country under the socialist market economy system, it will ensure the sustained, stable and coordinated development of the national economy. This paper mainly from the public finance and expenditure structure definition, analysis of public fiscal expenditure of our public finance management system, and puts forward some thoughts on optimizing the structure of China’s public finance expenditure.