财政支出结构的国际比较对我国的启示  

Comparative Study on the Structure of Financial Expenditure and its Revelation to China

作　　者：张美玲[1] 

机构地区：[1]中国政法大学商学院,北京102249

出　　处：《北京工商大学学报（社会科学版）》2005年第5期1-6,共6页JOURNAL OF BEIJING TECHNOLOGY AND BUSINESS UNIVERSITY:SOCIAL SCIENCES

摘　　要：公共财政是市场经济国家财政运行模式。市场经济体制的确立,使我国的财政模式发生了根本性的变化,财政支出结构已进行了相应的调整。现阶段,要建立与市场机制相适应的公共财政,就必须科学界定公共财政支出范围,削减行政事业经费规模,努力降低政府运作成本,减少对竞争性领域的财政投资,增加基础设施和基础产业的投入力度,强化公共和公益事业支出,实现支出结构的优化调整。Public finance is the functioning mode of finance in the country of market-oriented economy. Fundamental change has taken place in China＇s finance mode because of the establishment of the market economy system. The structure of financial expenditure has been modulated accordingly. At present, in order to establish public finance that adapts to market mechanism, the scope of public financial expenditure should be defined scientifically, the scale of administration fee should be cut down in an effort to reduce the operating cost of government administration, the financial investment in competitive areas should be decreased while the investment in infrastructure and basic industry should be increased, the expenditure in public undertakings and public welfares should be increased so that the structure of expenditure can be modulated and optimized.

关 键 词：公共财政 支出结构 

分 类 号：F8[经济管理]