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财政收入增长的有限性与财政支出需求的无限性之间的矛盾是各国、各级政府面临的永恒话题。我国财政改革的重点已转向支出管理,但仍需要制度环境的配套优化。本文从整体制度框架的视野看待财政支出管理,以妥善处理财政支出制度与其他制度安排间关系为重点,提出了优化财政支出管理的四大措施,力图寻求治本之策。
The contradiction between the limited growth of fiscal revenue and the unlimited demand for financial expenditure is the eternal topic that all countries and all levels of government are facing. The focus of China’s fiscal reform has shifted to expenditure management, but it still needs the optimization of institutional environment. This article looks at the fiscal expenditure management from the perspective of the overall institutional framework, focuses on the relationship between the fiscal expenditure system and other institutional arrangements and puts forward four measures to optimize the management of fiscal expenditures so as to seek a solution to this problem.