我国经济发展中的结构问题,伴随着从低收入国家向中等收入国家的发展进程日益凸显。中央已经明确提出要加快转变经济发展方式,或者说加快结构转变步伐,并将其作为当前以及未来一段时间内我国经济政策的重点。公共财政可以通过收入、支出总量以及结构的安排,影响各经济主体的行为和决策,从而推动经济结构转变。 The structural problems in China’s economic development are accompanied by an increasingly prominent process of development from low-income countries to middle-income countries. The central authorities have explicitly proposed speeding up the transformation of the economic development mode or speeding up the pace of structural transformation as the focus of China’s economic policy for the present and future period. Public finance can influence the economic behavior and decision-making of various economic entities through the arrangement of income, expenditure and structure, so as to promote the transformation of economic structure.