财政支出是保证政权建设的物质基础 ,也是政府进行资源配置、实现宏观调控 ,促进产业结构合理有效配置的主要手段。本文充分论证了调整我国财政支出结构的必要性 ,并且提出了调整的总体思路。在如何规范财政资金的供给范围 ,加强购买性支出的管理以及调整转移性支出结构等方面 ,作者都提出了应采取的对策 ,这些建议对改革我国的财政支出结构具有很强的现实意义。由于本文篇幅较长 ,本刊拟分上、下两部分进行发表 ,本期刊登的为上部分 Fiscal expenditure is the material basis for guaranteeing the building of the political power. It is also the main means for the government to allocate resources, achieve macro-control and promote the rational and efficient disposition of industrial structure. This article fully demonstrates the necessity of adjusting the structure of China’s financial expenditure and proposes the general idea of ​​adjustment. In terms of how to regulate the scope of the supply of fiscal funds, strengthen the management of purchasing expenditures and adjust the structure of the transfer expenditure, the authors put forward some countermeasures that should be taken. These suggestions are of great practical significance for the reform of China’s financial expenditure structure. Due to the length of this article, this article to be divided into two parts, published in the current issue of the upper part