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在公共财政框架下,预算支出是为了提供符合纳税人需要的公共商品。作为一种公共商品的资金安排机制,政府的预算支出就必然具有效率机制的基本要求,因此,从理论和实践上强调政府预算支出的效率就显得格外重要。从理论上看,政府预算支出效率包括预算的资源配置效率和预算的 X——效率。资源配置效率表明预算提供的公共劳务的数量和品种是否满足了消费者(选民)的需求。而 X——效率是指公共商品供给效率或执行效率,即公共部门总是按最低成本提供公共商品或劳务的最适水平和结构,如果公共部门没有按最低成本提供公共商品或劳务的最适水平和结构,则这个公共部门的制度安排
Under the public finance framework, budgetary expenditures are made to provide public goods that meet the needs of taxpayers. As a kind of public goods fund arrangement mechanism, the government budget expenditure inevitably has the basic requirement of the efficiency mechanism. Therefore, it is especially important to emphasize the efficiency of the government budget expenditure theoretically and practically. In theory, the efficiency of government budget expenditures includes the resource allocation efficiency of the budget and the budget X-efficiency. The efficiency of resource allocation shows whether the amount and variety of public services provided by the budget meet the needs of consumers (voters). And X - efficiency refers to the efficiency of public goods or the efficiency of the implementation of the public sector is always the lowest cost to provide the most appropriate level and structure of public goods or services, if the public sector does not provide the lowest cost of public goods or services best The level and structure of this public sector institutional arrangements