论文部分内容阅读
财政收入管理和支出管理是财政管理的两个核心内容。新中国成立以来,我国财政管理的重心一直倾向于财政收入管理方面,财政支出管理则相对滞后,这也是“财政收入连年大幅增加,但收支矛盾依然十分突出”的一个原因。在以科学发展观为指导、完善公共财政体系、全面构建和谐社会的今天,把加强财政支出管理放在财政管理改革的重要位置,促进财政支出管理的效率化、公平化具有十分重要的意义。
Fiscal revenue management and expenditure management are the two core components of financial management. Since the founding of New China, the focus of China’s financial administration has always been toward fiscal revenue management, while the fiscal expenditure management has lagged behind. This is also one of the reasons why fiscal revenue has risen sharply over the years, but the contradictions between income and expenditure are still outstanding. " Today, guided by the scientific concept of development, improving the public financial system and building a harmonious society in an all-round way, it is of great significance to strengthen the management of fiscal expenditure in the important position of financial management reform and to promote the efficiency and fairness of financial expenditure management.