建立公共财政是社会主义市场经济条件下财政改革的重大课题。公共支出预算作为公共财政的重要组成部分已经提到各级财政部门的议事日程。建立公共支出预算体系是一项系统工程 ,涉及到从理论到实践一系列需要研究解决的问题。财政部公共支出司冯秀华司长撰写的《走向市场经济的公共支出预算体系》一文在这方面进行了有益的探索 ,文中提出的建议具有较强的实践指导意义 Establishing public finance is a major issue for fiscal reform under the conditions of a socialist market economy. As an important part of public finance, public expenditure budgets have been mentioned in the agenda of the financial departments at all levels. The establishment of public expenditure budget system is a systematic project that involves a series of problems to be studied and solved from theory to practice. The article “Public Expenditure Budget System Towards a Market Economy” written by Director Feng Xiuhua of Public Expenditure Division of the Ministry of Finance has made a useful exploration in this respect. The suggestions made in the article have strong practical guiding significance