公共支出体系是指建立在现代市场经济理论和政策之上的，以政府的公共职能为依据，按效率优先、兼顾公平的原则，以公共支出预算制度为主体，各项管理制度相互配套的体系。建立我国现代政府公共支出体系的任务有两项：一是各级政府应当如何科学、合理地分配预算？二是政府如何? Public expenditure system refers to a system based on the theory and policy of modern market economy, based on the public functions of the government, based on the principle of giving priority to efficiency and giving consideration to fairness, and taking the public expenditure and budget system as the mainstay and the various management systems in mutual support . There are two tasks for establishing the public expenditure system of modern Chinese government: First, how should governments at all levels allocate the budget scientifically and reasonably? Second, how the government?