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改革开放20年来,我国财政改革成效显著。但改革的重点一直是放在收入增长机制的建立和完善上,对支出管理未有给予足够重视。随着我国社会主义市场经济体制的不断完善和国际经济一体化的深入,特别是近年来国内市场消费不畅和国际金融形势的动荡,面对巨大的财政支出压力和支出管理上的种种弊端,建立一个符合我国国情的、比较完善的政府公共支出预算体系,就成了摆在我们面前的严峻课题。一、深化财政支出管理体制改革是建立健全社会主义市场经济体制的客观需要我国的财政支出预算体系虽然几经
Twenty years of reform and opening up, China’s financial reform achieved remarkable results. However, the focus of the reform has always been on the establishment and improvement of the revenue growth mechanism, and insufficient attention has been paid to expenditure management. With the constant improvement of China’s socialist market economic system and the deepening of international economic integration, especially the sluggish consumption in the domestic market and the turmoil in the international financial situation in recent years, in the face of tremendous financial pressure on expenditures and expenditure management, Establishing a relatively complete budget system for government public expenditures in line with China’s national conditions has become a serious issue before us. I. Deepening the Reform of Financial Expenditure Management System Is an Objective Requirement for Establishing and Perfecting the Socialist Market Economic System Although the budgetary expenditure budget system of our country