公共支出是公共财政体系重要的一部分。目前,我国还没有建立起完善的公共支出体系。本文从公共支出结构不合理、管理约束机制不健全等方面分析了公共支出存在的问题,提出了从调整公共支出结构、加强和完善管理等方面入手,逐步建立起完善的公共财政支出体系,提高财政支出的公共性与使用效率,预防腐败的滋生。 Public spending is an important part of the public financial system. At present, our country has not set up a sound public expenditure system. This paper analyzes the problems of public expenditure from the aspects of unreasonable structure of public expenditure and imperfect management and restraint mechanism. It puts forward that starting from adjusting public expenditure structure, strengthening and improving management, and so on, we should gradually establish a perfect system of public financial expenditure and improve Public expenditure and use efficiency, to prevent the breeding of corruption.