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经过分税制改革,我国的财政性质已经由职能财政逐步向公共财政转变,但在财政支出结构方面明显存在中央与地方事权分配不均、行政经费膨胀等缺陷,使得我国的分税制不彻底,公共财政不到位。因此,要优化财政支出结构,正确处理中央财政与地方财政的关系,强化对预算支出的监督力,全面、协调、有序地推进各项财政支出预算改革,使财政支出结构真正向公共财政转型,彻底完成分税制。
After the reform of the tax-sharing system, the fiscal nature of our country has gradually shifted from functional finance to public finance. However, there are obviously defects in the structure of fiscal expenditure such as the uneven distribution of power and authority between the central and local governments and the expansion of administrative funds, which makes the tax-sharing system in our country incomplete. In place. Therefore, it is necessary to optimize the structure of fiscal expenditure, correctly handle the relationship between the central finance and local finance, and strengthen the supervision over budget expenditures so as to comprehensively, coordinately and systematically promote the budgetary reform of all kinds of fiscal expenditures so that the structure of fiscal expenditure can truly transform itself into public finance , Complete the tax-sharing system.