改革开放以来,我国的财政管理事业取得了长足的发展,建立了适应社会主义市场经济要求的财税体制框架,基本形成了一个比较稳定的财政收入增长机制,而财政资金支出管理发展相对缓慢。随着我国社会主义市场经济体制的逐步完善以及政府职能的加快转变,财政资金支出范围和支出分配方式亟待调整。近年来,国家将财政资金支 Since the reform and opening up, tremendous development has been made in the fiscal management in our country. A fiscal and taxation framework that meets the requirements of the socialist market economy has been established and a stable mechanism of fiscal revenue growth has been basically formed. However, the management of expenditures for financial funds has been relatively slow. With the gradual improvement of the socialist market economic system in our country and the acceleration of the transformation of government functions, the scope of expenditure and the distribution of expenditure need to be adjusted urgently. In recent years, the state will be financial funds