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公共支出管理是财政管理的核心内容,也是贯彻国家政策意图、充分发挥财政宏观调控作用的重要手段。公共支出管理状况直接关系到财政运行质量和效果,影响民众对政府的信任度与合作意愿。我国在加大适应社会主义市场经济体制的政府职能转变力度。以科学发展观为指导,全面构建和谐社会的进程中,用现代公共支出管理理念,加强公共支出管理与依法理财,具有重要的理论与现实意义。
Public expenditure management is the core content of financial management. It is also an important means to implement the intention of national policies and give full play to the macro-control of finance. The status of public expenditure management is directly related to the quality and effectiveness of the financial operation and the people’s trust and willingness to cooperate with the government. Our country is intensifying the transformation of government functions that adapt to the socialist market economy. Guided by the scientific concept of development, in the process of building a harmonious society in an all-round way, it is of great theoretical and practical significance to use the concept of modern public expenditure management to strengthen public expenditure management and financial management according to law.