公共支出管理是现代经济管理的重要组成部分,其实质是按照市场经济的要求,遵循国家有关制度、法规、政策,对各项公共支出进行规范和监督,从而确保其正确运用,为政府履行职能提供必要的财力保障。 Public expenditure management is an important part of modern economic management. Its essence is to regulate and supervise all public expenditures in accordance with the requirements of the market economy and in accordance with relevant state laws, regulations and policies, so as to ensure its correct application and fulfill its functions for the government Provide the necessary financial support.