财政职能主要体现在财政支出上,国外财政支出的范围,一般由宪法或法律、财政支出惯例以及市场缺陷决定,因此各国具体的财政支出项目不尽相同。本文对市场经济国家的地方财政支出结构进行比较分析,以期对我国地方公共支出框架有所借鉴,对贯彻落实科学发展观有所启发。 The financial functions are mainly reflected in the financial expenditure. The scope of foreign financial expenditures is generally determined by the constitution or the law, the fiscal expenditure conventions and the market defects. Therefore, the specific items of financial expenditure vary from one country to another. This article comparatively analyzes the local fiscal expenditure structure in market economy countries with a view to draw lessons from the local public expenditure framework in our country and gives some inspiration to the implementation of the scientific concept of development.