财政支出是政府针对于公共资源而进行的配置活动,是履行组织经济建设与提供社会公共服务职能的重要体现,归根到底来说财政资金来源于社会各领域,最终是为人民群众所用。伴随我国经济社会的稳定发展,财政支出逐渐由建设型向社会公共服务型改变。 Fiscal expenditure is the government’s allocation of activities aimed at public resources. It is an important manifestation of fulfilling the functions of economic construction and public service provision in the organization. In the final analysis, the fiscal funds come from all fields of society and are ultimately used by the masses. With the steady development of China’s economy and society, the fiscal expenditure gradually changes from the construction-oriented to the public-service-oriented society.