地方财政支出与财政支出结构的优化——兼论我国公共财政改革的途径

本文主要从地方财政支出的角度提出了我国财政支出结构优化和公共财政改革的问题。对我国财政支出的实证分析表明，地方财政支出在整个国家财政支出中占有很重要的地,因而财政支出结构的优化和财政职能的调整必须从地方财政支出的改革入手。同时，本文在实证分析的基础上提出，在改革地方财政支出时，应该注意解决财政经济职能调整、社会性支出和维持性支出、政府间支出责任划分等几个问题。

Local Fiscal Expenditure and the Optimization of Fiscal Expenditure Structure--Simultaneonsly on the Approach of China's Public-Finance-Orieated Refonn

In this article, presented are the problems in respect of the optimization of fiscal expenditure structure and the public finance reform in China by discussing about local fiscal expenditure . According to the positive analyses, local fiscal expenditure plays an essential role in the whole national fiscal expenditure in China, which attributes to the conclusion that local fiscal expenditure should fall into the prime objective of the reform in fiscal expenditure structure as well as the adjustment of fiscal functions. Based on the analyses above, the article proposes that it is important to pay attention to the adjustment of fiscal functions, social expenditure and maintenance expenditure, and the division of expenditure obligations in governments in the reform of local fiscal expenditure.