基建成本支出是财政支出的重要支出项目,是关系财政体系管理效益的重要影响因素。本文结合当前基础建设特点和形式以及现行财政制度,对基建成本管理和财政支出效益的分析研究,对提高财政支出效益具有一定的意义和借鉴价值。 The capital expenditure is an important expenditure item of the financial expenditure and is an important factor that affects the management efficiency of the financial system. Based on the characteristics and forms of the current infrastructure and the current fiscal system, this paper analyzes and analyzes the cost management of infrastructure and the efficiency of financial expenditure, which has some significance and reference value for improving the efficiency of financial expenditure.