二、政府采购法确立了采购支出管理改革的方向和要求 财政支出按照是否获得等价物分为转移性支出和采购支出,其中, Second, the government procurement law has established the direction of the reform of procurement expenditure management and requires that the financial expenditure be divided into the transfer expenditure and the purchase expenditure according to whether the equivalent is obtained. Among them,