摘要
文章根据财政支出结构调整的一般理论,指出了当前我国财政支出结构中存在的诸多问题,并揭示了深层次的体制原因。根据2007年底召开的中央经济工作会议的要求,今后我国财政支出结构的调整应该大力增加社会性支出,压缩经济建设支出,严格控制行政管理支出,同时兼顾宏观经济调控,实现国民经济又好又快的发展。
This paper points out some flaws in current Chinese expenditure structure, and illustrates the institutional reason which is behind these flaws. The next step to reform Chinese fiscal expenditure structure is to increase social expenditure including health ,educational and social security expenditure; decrease infrastructure investment and modify its orientation; control administration expenditure strictly and improve.
出处
《兰州学刊》
CSSCI
2009年第3期93-94,121,共3页
关键词
财政支出结构
社会性支出
政绩竞争
fiscal expenditure structure
social expenditure
promotion tournament
