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财政支出是国家对财政收入集起来的财政资金进行有计划的分配过程。通过财政资金的分配,以满足整个社会再生产和国家各方面的活动的资金需要,从而为实现国家各种职能服务。因此,财政支出是财政分配活动的重要环节,它反映了国家的政策,规定了政府活动的范围和方向。财政支出的风险,指能够满足财政职能所需财力的可能及安排各项开支的结果与实现目标的差异。
Financial expenditure is the planned distribution process of the state’s fiscal funds collected from fiscal revenue. Through the allocation of fiscal funds, in order to meet the needs of the entire community for the reproduction of funds and activities of various aspects of the state, it serves the various functions of the country. Therefore, the fiscal expenditure is an important part of the fiscal distribution activity, which reflects the national policies and stipulates the scope and direction of government activities. The risk of fiscal expenditure refers to the difference between the result of meeting the expenses and the achievement of the goal of the possibility of meeting the financial resources needed for the financial functions.