瑞典政府在管理公共财政支出中,引进了私人部门企业管理的核心思想,即成本与效益的“经营思想”,并通过建立制度化的程序来提高多级财政部门的工作质量和保证财政支出取得最大的经济和社会效果。 瑞典国家财政收支占国民生产总值的比重很大。近20年来,政府的多项税收占国民生产总值的50％左右,政府的多项支出(包括公共福利支出)占国民生产总值 In the management of public finance expenditure, the Swedish government introduced the core idea of ​​private-sector enterprise management, namely the “management idea” of cost and benefit, and established the institutionalized procedures to improve the quality of work in multi-level financial departments and guarantee the acquisition of financial expenditures The greatest economic and social effects. Sweden’s national revenue and expenditure account for a large proportion of gross national product. In the past 20 years, a number of government revenue has accounted for about 50% of the GNP. Many government expenditures (including public welfare spending)