优化贫困地区财政支出结构的几点思考易势当前贫困地区财政困难严重。财政支出结构与收入结构极不相称，支出的规模与支出的增长速度高于本级可用收入的规模和收入增长速度．由于支出结构的不合理，严重制约贫困地区经济和社会事业的健康发展。因此，在分税制条件下，既为... Some Reflections on Optimizing the Structure of Fiscal Expenditure in Poverty-Stricken Areas The current financial difficulties in impoverished areas are serious. The structure of fiscal expenditure is extremely disproportionate to the income structure. The scale of expenditures and expenditures have been growing at a rate faster than the scale of available income and the rate of revenue growth at this level. Due to the unreasonable expenditure structure, the healthy development of economy and social undertakings in poor areas is seriously restricted. Therefore, under the tax-sharing system,