随着改革的深入和社会主义市场经济体制的逐步完善,政府职能正在发生转变。为适应政府职能的转变,需要相应调整财政职能,优化财政支出结构。一、财政职能定位与财政支出结构财政支出是实现财政职能的重要手段,财政支出结构的调整应服从于财政职能的变化。关于我国财政职能的定 With the deepening of reform and the gradual improvement of the socialist market economic system, the government functions are undergoing changes. In order to adapt to the change of government functions, we need to adjust the fiscal functions accordingly and optimize the structure of fiscal expenditures. I. Positioning of Fiscal Functions and Structure of Fiscal Expenditure Fiscal expenditures are an important means of achieving financial functions. The adjustment of the structure of fiscal expenditures should be subject to changes in the financial functions. On China’s financial functions set