《经济时报》发表评论员文章指出，由于主客观方面的种种原因，财政支出管理改革一直没有迈出实质性步伐，仍然没有脱离按功能分类、分散支付、粗放管理的模式。这种计划经济体制下形成的传统财政支出管理方法，弊病越来越突出，严重影响了财政资金使用效率的提高和反腐倡廉工 According to the Economic Times’s commentator article, due to various reasons in the subjective and objective aspects, the fiscal expenditure management reform has not taken any substantive steps and has not yet departed from the mode of functional classification, decentralized payment and extensive management. The traditional methods of financial expenditure management formed under this system of planned economy have become increasingly prominent, which has seriously affected the improvement of the efficiency of the use of fiscal funds and the fight against corruption