当前，改革和加强财政支出管理，不仅是进一步深化财政改革的焦点和难点，也是关系财政振兴的关键和突破口。财政支出改革的远期目标是建立依法理财、具有较强履行职能和调控能力的运行机制。近期改革的重点应当从合理界定财政支出范围入手，通过优化支出结构，完善支出管... At present, reforming and strengthening the administration of fiscal expenditures is not only a focal point and a difficult point for further deepening the fiscal reform, but also a key and a breakthrough point in relation to the rejuvenation of the economy. The long-term goal of fiscal expenditure reform is to establish an operating mechanism that manages wealth according to law and has a strong ability to perform functions and control. The focus of recent reforms should start with a reasonable definition of the scope of fiscal expenditure by improving the expenditure structure and improving expenditure control.