科学界定地方财政支出范围何剑敏陆亨良一、地方政府职能是界定地方财政支出范围的依据在市场经济条件下，政府的职能主要表现在保证国家机器的正常运行，进行社会管理、促进经济增长。因此，由计划经济走向市场经济，政府职能要进行深刻的调整，政府与市场关系要明确界定... Scientifically define the scope of local financial expenditure He Jianmin Lu Hengliang First, the local government functions is to define the scope of local financial expenditure In the market economy conditions, the government’s functions mainly in ensuring the normal operation of the state machinery, social management, and promote economic growth. Therefore, from the planned economy to the market economy, the government functions need to make profound adjustments and the relationship between the government and the market should be clearly defined.