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论政府职能转变对财政支出结构的优化要求
引用本文:梅玉华,方重. 论政府职能转变对财政支出结构的优化要求[J]. 当代经济管理, 2009, 31(10): 65-71
作者姓名:梅玉华  方重
作者单位:中国科技大学,安徽,合肥,230001;清华大学,中国财政税收研究所,北京100084
摘    要:随着社会的进步和经济的发展,我国政府已将其职能由经济建设型向公共服务型逐步转变。政府职能的转变无疑会要求其财政支出结构也要相应的变化。这就需要我们深入透彻地了解、分析财政支出结构的内涵和优化目标,在此基础上,针对我国现行财政支出结构中所存在的问题,去探索、寻求优化财政支出结构的建议和手段。文章通过分析、研究,阐述了现行财政支出结构依然普遍存在的“越位”“错位”“缺位”现象,论证了优化财政支出结构的对策和方法。

关 键 词:政府职能转变  财政支出结构  优化

On Requirements for Optimizing the Financial Expenditure Structure by the Transformation of Government Functions
Mei Yuhua,Fang Zhong. On Requirements for Optimizing the Financial Expenditure Structure by the Transformation of Government Functions[J]. Contemporary Economic Management, 2009, 31(10): 65-71
Authors:Mei Yuhua  Fang Zhong
Affiliation:Mei Yuhua1,Fang Zhong2 (1.University of Science , Technology of China,Hefei 230001,China,2.Tsing University,Beijing 100084,China)
Abstract:With the social progress and economic development, our government has transformed its functions from the economic construction type to the public service one, which no doubt requires the corresponding changes in the financial expenditure structure. This requires us to fully understand and analyze the meaning and objective of optimizing the financial expenditure structure, to explore and seek for the proposals and means for it. This article, through analysis and study, elaborates the widespread phenomenon of...
Keywords:transformation of government functions  financial expenditure structure  optimize  
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