目前乡镇机构改革已在稳步推进,县级机构改革已在配酿之中。面对机构改革,县级财政部门更是感觉财力紧张,支出难以为继。如何加强财政支出管理,保障改革后的基层政权机构正常运转和社会事业的全面发展,是县级财政部门急待探讨的课题。一、机构改革后财政支出管理面临的形势(一)保障政权运转和重点支出,财政支出将会增加。从长远看,机构改革有利于减少财政支出,但近期财政支出不但不会减少,反而可能还要 At present, the reform of town and township institutions has been steadily promoted, and the reform of county-level agencies is already in the middle of brewing. In the face of institutional reforms, the financial department at the county level feels even more financially stressed and expenditures unsustainable. How to strengthen the management of fiscal expenditures and ensure the normal operation of the grassroots-level government organs after the reform and the all-round development of social undertakings are issues urgently discussed by the county-level financial departments. First, the institutional reform of the situation facing the financial expenditure management (A) to protect the regime and key expenditures, financial expenditure will increase. In the long run, the reform of the institutions will help reduce the expenditure on public finances. However, the recent fiscal expenditure will not be reduced but may have to be further reduced