关于构筑我国公共财政支出框架的思考

适应市场经济改革，构筑公共财政支出框架是我国下一步财政支出改革的目标和方向。借鉴西方公共财政理论政策的同时，应结合我国的现实国情通盘考虑。构筑新财政支出框架时，既要满足公共财政的一般性要求，又要结合我国财政的特殊性要求，两者并重，不可偏废。在合理界定财政支出职能范围的基础上，通过提高支出总量、优化支出结构、加强支出管理、构筑适合我国国情的公共支出框架。

Consideration on how to Constructing the Public Finance Expenditure System in China

Constructing the public finance expenditure system is the next aim of Chinese public finance reforms. During this process, we not only should use the western public finance theory for reference, but also should consider China's local situation and reality. The new system of public finance expenditure should be accorded with normal requirement and special requirement based on Chinese reality.