公共支出即国家以社会管理者身份采用公共预算拨款无偿投入方式用于维护政府活动、保障国家安全和社会秩序、发展各项社会公益事业等方面的支出,公共支出预算则是政府为满足社会共同需要,为社会成员提供大体均等的服务必须开支的分配计划。政府公共支出预算涵盖了政府活动的范围,反映着政府活动的方向,是调控宏观经济,促进社会事业发展,实现财政职能的主要手段。因此,必须适应政府职能的转变,提高公共支出规模,建立公共支出预算体系。(一)调整政府公共支出预算范围,优化公共支出结构 Public expenditure means that the state adopts the public budget appropriation as a social manager for the purpose of safeguarding the government’s activities, ensuring national security and social order, and developing social welfare undertakings. The public expenditure budget is the government’s budget to meet the social common needs Need to provide members of the community with a distribution plan that must be expensed in a manner that is generally equal. Government public expenditure budget covers the scope of government activities, reflects the direction of government activities, is to control the macroeconomic, promote social development, the main means to achieve financial functions. Therefore, we must adapt to changes in government functions, increase the scale of public expenditure, and establish a public expenditure budget system. (A) adjust the scope of government public expenditure budget, optimize the structure of public expenditure