从１９９８年开始实施积极财政政策以来，我国财政收入连年较大幅度增长，成绩令人瞩目。然而原有的财政支出膨胀，结构不合理、效率不高的矛盾并没有得到缓解，有些方面甚至表现得更加突出，各级财政支出仍然处于非常紧张的状况。为了深入贯彻落实十五大提出的财政发展战略目 Since the implementation of the proactive fiscal policy in 1998, the fiscal revenue of our country has risen substantially year after year with remarkable achievements. However, the contradictions of the existing fiscal expenditures, the irrational structures and the inefficiencies have not been eased and some have even become more prominent. The financial expenditures at all levels are still in a very tight situation. In order to thoroughly implement the financial development strategy proposed by the 15th National Congress of the CPC