在我国的财政制度中，财政支出管理制度的建设是最为薄弱的环节，这种状况是导致我国长期以来存在的财政支出的随意性、盲目性及软预算约束现象及财政支出效益低下，财政支出结构不合理等问题的重要原因。这不仅使我国有限的财政支出不能充分发挥作用，还加重了我国财政支出的 In our country’s financial system, the construction of the fiscal expenditure management system is the weakest link. This kind of situation is the randomness, blindness, soft budget constraint and inefficiency of the fiscal expenditure that cause our country’s long-standing fiscal expenditure, and the financial expenditure Structure is not reasonable and other important issues. This not only makes our country’s limited financial expenditure can not fully play its role, but also aggravates the financial expenditure of our country