浅析我国财政支出功能结构对公共财政的偏离——以行政管理费支出为分析视角

建立公共财政体制是新时期我国财政体制改革的目标,但是,1978年以来我国财政支出中行政管理费支出的绝对量、相对量以及增长率等指标的变化情况都表明,我国的行政管理费支出近年来增长迅速,并且挤占了其它财政支出项目的增长空间,这就使得同成熟市场经济国家的公共财政支出结构相比,我国的财政支出功能结构偏离了公共财政的目标,需要引起人们的注意。

On China finance payout function structure's departure with public finance——Take administrative management fee payout as analysis angle

China has set the establishment of public finance system as the goal of financial system reform in new period.However,the data on the amount,percentage and growth rate of expenditure on administration management show that the expenditure on administration management in China has increased rapidly in recent years and has produced crowding-out effect on other financial expenditure programs.Compared with ripe market economy countries,the functional structure of financial expenditure of China has deviated from the structure of public finance to some extent.