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财政效益是指财政通过参与国民收入分配与再分配对社会、经济发展及财政自身产生的效应。提高财政支出效益可以促进财政状况好转,推动经济发展。只有合理安排县级财政支出(包括经常性支出和建设性支出两大类),才能提高县级财政支出的效益。因此应针对县级两大类不同性质的财政支出制定出不同的指标来衡量其支出效益的高低,并分别采用不同的途径来使有限的财政投入发挥更大的效应,从而提高财政支出效益。
Financial efficiency refers to the effect of finance on social and economic development and the financial itself by participating in the distribution and redistribution of national income. Improving the efficiency of fiscal expenditure can promote the improvement of financial conditions and promote economic development. Only by reasonably arranging county-level fiscal expenditures (including the two categories of recurrent expenditures and constructive expenditures) can we improve the efficiency of county-level fiscal expenditures. Therefore, we should set different targets for the two major categories of county-level fiscal expenditures, and use different approaches to make the limited financial investment play a greater role, so as to improve the fiscal expenditure efficiency.