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中国尚处于过渡经济时期。根据过渡经济时期财政制度改革目标,财政支出是财政改革的重点。公共预算支出的规模、结构(投向)、支出结果(效率),都是过渡时期政治经济的综合反映,从财政支出这个观察点能最逼真地观察到过渡时期政府的作用,能最直接地判断政府运作的效率,也能直接地观察到各相关公共领域的变迁进程;同时,预算支出的改革,毫无疑
China is still in a period of transitional economy. According to the objectives of the reform of the fiscal system during the transitional period, fiscal expenditure is the focus of fiscal reform. The scale, structure (expenditure) and expenditure result (efficiency) of public budget expenditures are the comprehensive reflection of the political economy in the transitional period. From the viewpoint of fiscal expenditure, we can most vividly observe the role of the transitional government and can most directly determine The efficiency of government operations also directly observes the process of changes in the relevant public areas. At the same time, there is no doubt that the reform of budget expenditures