加强财政支出管理,提高财政支出效益,是一篇大文章。尽管随着财税体制改革的不断深化,财政支出结构和管理有了明显的改善,但财政支出中仍存在着越位和缺位现象。财政支出中的越位,一方面使财政支出范围过宽,挤占了有限的财政资源,分散了财力,影响市场机制的及早到位;另一方面容 Strengthening financial expenditure management and improving the efficiency of financial expenditure is a big article. Although with the continuous deepening of fiscal and taxation system, the structure and management of fiscal expenditure have been significantly improved, but there are still offside and vacancy in the fiscal expenditure. Offside in the financial expenditure, on the one hand, makes the scope of financial expenditure too wide, diverts the limited financial resources, distracts the financial resources and affects the market mechanism as soon as possible; on the other hand,