随着市场经济的逐步发育和完善,实行公共财政就成为必然。而公共财政的原则是财政退出经营性、竞争性领域,转而将主要力量放在为社会提供公共产品上,这与以前大包大揽,财政明补暗补“救世主”的财政,相去甚远。那么,在公共财政下,财政的支出结构就发生巨大变化,优化支出结构的问题就显得特别突出。目前的财政预算管理模式,虽经一些改革,但基本上还是计划经济条件下的模式,与市场经济体制的发展要求越来越不相适应,已暴露出许多弊端,主要表现 With the gradual development and improvement of the market economy, the implementation of public finance has become inevitable. The principle of public finance is that the fiscal exit from the operational and competitive fields and the main force instead is to provide public goods to the public. This is in contrast with the financial system that used to be a big package and the fiscal compensation of the “savior” far. Then, under the public finance, the fiscal expenditure structure has undergone tremendous changes, and the problem of optimizing the expenditure structure becomes particularly prominent. Despite some reforms, the current budget management model is basically still a model under the planned economy. It has become increasingly incompatible with the requirements of the development of the market economy and has exposed many drawbacks. The major manifestations