财政支出具体结构优化问题探讨  

Optimization of Specific Financial Expenditure Structures

作　　者：肖俊哲[1] 辛永容[1] 

机构地区：[1]广东科学技术职业学院人文与社会科学学院,广东珠海519090

出　　处：《贵阳学院学报（社会科学版）》2010年第3期16-19,共4页Journal of Guiyang University:Social Sciences

摘　　要：我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,我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。The trend of China＇s fiscal expenditure structure evolution is that the overall structure tends to be optimal while the proportion of specific items of expenditure is in a state of imbalance, and the functions of the ＂offside＂ and ＂vacancy＂ is main reason of the proportion imbalance of specific fiscal expenditure items. Therefore, the whole approach of China＇s current financial expenditure structure is to solve the offside and absence of financial functions 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：F812.4[经济管理—财政学]