随着以公共财政框架为导向的财政体制的建立,我国地方财政支出职能发生了显著的变化,但仍然存在许多不足,需要进一步调整和完善。地方财政支出的调整应从转变地方政府职能、优化地方财政支出结构、建立财政资金使用管理的激励与约束机制、加强财政支出管理提高理财水平等几方面入手。 With the establishment of the fiscal system oriented by the public finance framework, the function of local government expenditure has undergone significant changes. However, there are still many deficiencies that need to be further adjusted and improved. The adjustment of local fiscal expenditure should start from changing the functions of local government, optimizing the structure of local fiscal expenditure, establishing the incentive and restraint mechanism for the management of the use of fiscal funds, strengthening financial expenditure management and improving financial management.