社会主义市场经济体系的确立,使我国国民经济结构和人们的思想观念发生了深刻的变化。这些变化都直接或间接地与财政支出管理发生着联系,影响着财政支出。为适应社会主义市场经济发展的要求,应切实加强财政支出管理。第一,要更新观念,在宏观支出观念上立足改革。受传统支出管理思维、方法、模式的影响,在当前的财政支出管理中,市场经济观念贯彻较少,计划经济中包揽一切的观念仍然占主导地位,财政管理者对市场经济缺乏较深刻的认识。在财政支出的宏观决策中,明显的缺陷是“包揽过多”、“习惯补贴”、“求稳怕乱”等等。牢 The establishment of a socialist market economic system has profoundly changed the structure of our national economy and people’s ideas and concepts. These changes are directly or indirectly linked with the financial expenditure management, affecting the financial expenditure. In order to meet the requirements of the development of the socialist market economy, we should earnestly strengthen the management of fiscal expenditures. First, we must update our concepts and make reforms based on the concept of macro-expenditure. Under the influence of traditional expenditure management thinking, methods and models, in the current fiscal expenditure management, the concept of market economy is implemented less and the concept of taking everything in the planned economy still dominates. The financial managers lack a deep understanding of the market economy . In the macroeconomic decision-making of fiscal expenditure, the obvious flaws are “swearing too ”, “habitual subsidy ”, “seeking stability ” and so on. prison