优化第三产业是我国经济结构调整和增长方式转变的迫切要求。当前,我们要准确把握第三产业发展新趋势,进一步推进第三产业结构优化升级。财政支出对第三产业结构的调整和优化作用十分重要,文章针对我国现行财政支出支持服务业发展中存在的主要问题,提出了完善我国财政支出支持服务业发展做法的对策建议。 Optimizing the tertiary industry is an urgent requirement for the structural adjustment of our economy and the transformation of the mode of growth. At present, we must accurately grasp the new trends in the development of the tertiary industry and further promote the optimization and upgrading of the tertiary industry. Financial expenditure plays an important role in the adjustment and optimization of the tertiary industry structure. In view of the main problems existing in China’s current financial expenditure in supporting the development of the service industry, this paper puts forward some countermeasures and suggestions on how to improve our financial expenditure in supporting the development of the service industry.