随着我国改革的进一步深化，财政支出政策对社会经济生活的影响日趋显著，而财政支出管理的制度建设能否及时、配套地跟上，直接关系到财政支出政策实施的有效性。当前，我国制约经济增长的主导因素己从供给制约转向需求制约，加强财政支出管理，配合财政支出政策对市场需... With the further deepening of the reform in our country, the influence of the fiscal expenditure policy on the social and economic life is becoming more and more significant. Whether or not the system of fiscal expenditure management can be followed in time can directly affect the effectiveness of the implementation of the fiscal expenditure policy. At present, the dominant factor that restricts economic growth in our country has shifted from supply restriction to demand restriction, strengthening the management of fiscal expenditure and matching the fiscal expenditure policy to the market demand.