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财政支出结构的优化与支出效率的提高,很大程度上取决于支出管理机制的成熟。理顺财政支出关系与建设财政支出管理体系,已成为当前财政支出管理改革的重要内容。一、当前财政支出管理中存在的问题由于体制惯性影响,在计划经济体制下形成的财政支出管理模式目前还没有根本性的改变,尤其是在财政支出关系没有进行实质性理顺,财政支出管理体系的创新程度较弱,财政支
The optimization of financial expenditure structure and the improvement of expenditure efficiency depend to a large extent on the maturity of the expenditure management mechanism. To straighten out the relationship between fiscal expenditure and the construction of a fiscal expenditure management system has become an important part of the current fiscal expenditure management reform. I. Problems Existing in the Management of Fiscal Expenditure Due to the inertia of the system, the fiscal expenditure management mode under the planned economy has not fundamentally changed at present. Especially, the fiscal expenditure relationship has not been substantially straightened out and the fiscal expenditure management System innovation is weak, financial support