长期以来,财政税收法领域,法学界的研究视角多集中于税法(财政收入)领域,而对于财政支出的法律研究并不多。法律法规不完善导致财政支出领域出现诸如财政支出的“越位”和“缺位”问题。因此,从法律方面进一步探究出现财政支出问题的原因,并从立法层面上探讨解决财政支出问题的方法是非常必要的。 For a long time, in the field of fiscal tax law, the research perspective of law circles mostly focuses on the field of tax law (fiscal revenue), while there are not many legal researches on fiscal expenditure. Imperfect laws and regulations lead to the emergence of “offside” and “absence” problems such as fiscal expenditure in the field of public expenditure. Therefore, it is necessary to further explore the reasons for the emergence of fiscal expenditure from the legal aspect and to explore ways to solve the problem of fiscal expenditure from a legislative perspective.