经合组织国家政府公共支出管理经验与借鉴●李绣华柳柏树王仁渠政府公共支出管理，是一个财政支出预算的分类、规划和实施控制的过程。其目标是为了追求财政资源配置及其使用的有效性。从６０年代开始，经合组织（１）一些主要国家普遍面临着政府公共开支膨胀，赤字持续增... Government OECD Public Expenditure Management Experience and Reference ● Li Xiuhua, Liu Baihu and Wang Renqun The government public expenditure management is a process of categorizing, planning and implementing the budget of the fiscal expenditure. Its goal is to pursue the allocation of financial resources and the effectiveness of their use. Since the 1960s, some major OECD countries (1) have generally faced the expansion of government public expenditures and the deficit continued to increase.