深化财政支出改革,强化支出管理是构建公共财政框架需要解决的关键问题,当前财政支出领域出台了一系列改革措施,主要包括:一是着力推进财政支出预算管理的制度创新,实行部门预算,提高预算的透明度;实行综合预算,提高预算的完整性;实行财政国库集中支付制度,提高财政资金使用效率。二是进一步完善政府采购制度,拓 Deepening the reform of fiscal expenditure and strengthening expenditure management are the key issues to be solved in constructing the public financial framework. A series of reform measures have been introduced in the field of public expenditure, mainly including: First, making efforts to promote institutional innovation in the budget expenditure management, implementing departmental budgets and improving Budget transparency; the implementation of a comprehensive budget to improve the integrity of the budget; the implementation of fiscal treasury centralized payment system to improve the efficiency of the use of financial resources. Second, to further improve the government procurement system, extension