党的十八大报告,十八届三中全会及召开的全国财政工作会议,都无一例外地将优化财政支出结构问题作为财税改革的重中之重。文章以优化财政支出结构的重要意义为起点,通过对其涵义的解释,再从预算执行、财政绩效评价、建立科学财政支出结构等方面提出优化我国财政支出结构的保障机制。 The report of the 18th National Congress of the CPC, the Third Plenary Session of the 18th CPC Central Committee and the National Financial Work Conference all invariably regard the optimization of the structure of fiscal expenditure as the most important task in fiscal and taxation reform. Starting from the importance of optimizing the structure of fiscal expenditure, this paper puts forward the guarantee mechanism for optimizing the structure of financial expenditure in our country through the interpretation of its meaning, and then from the aspects of budget execution, financial performance evaluation and establishment of a scientific financial expenditure structure.