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经过30多年的改革开放,我国财政已经完成从“生产财政”向“公共财政”的转变,而近些年,随着公共财政建设的不断完善,民生问题被提到完善公共财政建设的突出位置,即所谓民生财政。民生财政是公共财政的延续和深化,围绕民生问题,如何调整财政支出结构,就是今后一个时期财政支出结构优化的总体要求。
After more than 30 years of reform and opening up, China’s fiscal reform has completed its transition from “producing finance” to “public finance.” In recent years, with the continuous improvement of public finance, the people’s livelihood issue has been referred to as the improvement of public finance The prominent position of construction is the so-called people’s livelihood finance. The people’s livelihood finance is the continuation and deepening of public finance. Regarding how to adjust people’s livelihood, how to adjust the structure of fiscal expenditure is the general requirement for optimizing the structure of fiscal expenditure in the coming period.