关于提高财政资金使用效益的思考张佐民按照公共财政理论，财政支出从实物（劳务）形态上是政府为行使其职能向社会提供的公共产品。而长期以来，在财政支出管理上，从价值形态考虑的多，往往是按基数，按增长率来安排支出，而很少考虑财政支出的实物形态及其社会效益和经... Zhang Zuomin According to the theory of public finance, fiscal expenditure from the physical (labor) form is the government to provide public services to the community to exercise its functions. For a long time, in terms of fiscal expenditure management, more consideration has been given to the value form, often based on the base figure, according to the growth rate, with little consideration of the physical form of the fiscal expenditure and its social benefits.