财政支出政策是财政政策的重要组成部分，也是国家宏观调控的重要手段。那么，在中国社会主义市场经济条件下财政支出政策的取向是什么，或者说担负着哪些重要的历史使命，这是需要深入研究的一个问题。根据马克思主义的基本原理，财政分配导源于政府职能，财政是政府履行职能 The fiscal expenditure policy is an important part of the fiscal policy and also an important measure for the state’s macro-control. So, what is the orientation of the fiscal expenditure policy under the socialist market economy in China, or what important historic mission is to be shouldered? This is an issue that needs further study. According to the basic principles of Marxism, the financial distribution leads from the government functions, finance is the government to perform its functions