一、财政支出管理改革的逻辑联系与定位 在中央领导和财政部领导指示积极建立公共财政框架这样一个大背景下,我们推进公共财政支出改革,实质性的问题还是:在我国现代化建设过程中,在经济管理体制和经济增长方式转轨的过程之中,在政府的理财之中,怎样正确处理政府和市场、政府和企业的关系。应当从社会主义市场经济的客观要求,来考虑什么是 I. Logical Links and Positioning of Reform in Fiscal Expenditure Management Under such a general background that the leaders of the Central Government and the Ministry of Finance direct the proactive establishment of a public financial framework, we should push forward the reform of public fiscal expenditures. The substantive issue is still: During the process of our country’s modernization, In the course of the transition of economic management system and economic growth mode, how to handle correctly the relationship between government and market, government and enterprises in the government’s financial management? What should be considered from the objective requirements of the socialist market economy