财政支出具体结构优化问题探讨  

Issue about the Optimization on Specific Financial Expenditure Structure

作　　者：肖俊哲[1] 辛永容[2] 

机构地区：[1]广东科学技术职业学院,广东珠海519090 [2]南京航空航天大学,南京210016

出　　处：《经济研究导刊》2010年第19期9-11,共3页Economic Research Guide

摘　　要：中国财政支出结构演变的趋势是在总体结构趋于优化的同时,具体支出项目比重的变化却处于失衡状态,财政职能的"越位"与"缺位"是财政具体支出项目比重失衡的主要原因。因此,中国目前财政支出结构调整的总体思路是解决财政职能的越位与缺位,优化财政具体支出项目。China’s fiscal expenditure structure of the evolution of the trend is in the overall structure tends to optimize the same time, the proportion of specific items of expenditure is the change in a state of imbalance, the functions of the ＂Offside＂and ＂Absence＂is the specific items of expenditure imbalance in the proportion of the main reasons. Therefore, China＇s current financial expenditure restructuring is to solve the general concept of the functions of the offside and the absence, and optimize the specific items of expenditure.

关 键 词：具体支出项目 失衡 结构 优化 

分 类 号：F812.2[经济管理—财政学]