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在现代经济活动中，公共支出已成为各国政府都乐于采用的政策工具，并对政府施政和政策绩效产生了广泛而持久的影响。中国也不例外；经过20余年的改革，公共支出政策作为间接凋控的手殷，己成为政府宏观经济政策中的～个重要组成部分。巾央政府运用松紧交替的公共支出政策调节宏观经济的周期性波动，通过产业补贴和基础设施投资来影响资源配置，通过财政转移支付来调节地区间和人际间经济平等。
In modern economic activities, public expenditure has become a policy instrument that governments of all countries are willing to adopt, and has a widespread and lasting impact on government governance and policy performance. China is no exception; after more than 20 years of reform, the public expenditure policy has become an important component of the government’s macroeconomic policy as an indirect measure of control. The Central Government used flexible alternative public expenditure policies to regulate the cyclical fluctuations of the macroeconomy, affected the allocation of resources through industrial subsidies and infrastructure investment, and adjusted inter-regional and inter-personal economic equality through fiscal transfer payments.