在向社会主义市场经济转轨的过程中，如何提高财政的整体管理水平，从而更好地发挥财政宏观调控的职能作用，是当前亟需研究的一个重大现实问题。本文重点研究财政支出管理，试在揭示当前现实矛盾和问题基础上，进一步提出强化财政支出管理的看法和建议，以供有关方面参考。一 In the transition to a socialist market economy, how to improve the overall management level of the public finances so as to give full play to the functional role of fiscal macro-control is a major realistic issue that needs to be studied urgently. This article focuses on the study of fiscal expenditure management. Based on the disclosure of current realities and contradictions and problems, this paper further puts forward the opinions and suggestions on strengthening the management of fiscal expenditures for the reference of relevant parties. one