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一国财政支出结构的现状及其变化,表明了该国政府正在履行的重点职能以及变化趋势。改革开放以来,随着社会主义市场经济体制的建立,以及政府职能的转变,我国财政支出结构随之发生变化,经济建设支出占比不断下降,行政管理费支出膨胀,教育、医疗、社会保障等民生支出有所增长但整体水平仍偏低。本文在对我国财政支出结构变化进行描述性分析的基础上,认为经济体制转轨、相关体制机制改革滞后、财政分权以及我国发展不平衡是形成该变化特征的主要原因,进而提出为改善民生、促进我国社会事业发展应如何优化我国财政支出结构。
The status quo and changes in the structure of a country’s fiscal expenditure show the key functions that the government is currently implementing and the trends in change. Since the reform and opening up, with the establishment of a socialist market economic system and the transformation of government functions, the structure of China’s fiscal expenditure has subsequently changed. The proportion of expenditures on economic construction has been declining. Administrative expenses have expanded. Education, medical treatment, social security, etc. Expenditure on people’s livelihood has increased but the overall level is still low. Based on the descriptive analysis of the changes in the structure of China’s fiscal expenditure, this paper argues that the reform of the economic system lags behind the reform of relevant institutional mechanisms, and the fiscal decentralization and the uneven development of our country are the main reasons for the formation of this change. How to Optimize the Structure of Fiscal Expenditure in Our Country to Promote the Development of Social Undertakings.