中美财政支出结构对比研究

财政支出结构的优化是国民经济协调稳定发展的重要保证,当前我国财政改革的总体运行状况虽然取得了重大进展,但财政管理相对滞后,尤其是财政支出领域中存在大量问题,导致财政混乱和收支矛盾的日益尖锐。因此,建立和完善公共财政体系,加强财政支出管理,提高财政资金的使用效益,对财政支出结构进行优化已经迫在眉睫。本文在对比分析我国和美国财政支出结构现状的基础上,提出了优化我国财政支出结构方面的建议。

Fiscal Expenditure Structure Comparison between China and the US

Financial expenditure structure optimization is the assurance of national economy development. Although the overall operational status of current financial reform has made a great progress, fiscal administration is still relatively lagging behind, es- pecially in the field of fiscal expenditure, which would raise financial chaos and contradiction. Therefore, to establish and im- prove the public financial system, strengthen financial expenditure management, improve the financial expenditure utilization and optimize the structure of fiscal expenditure is very urgent. Based on the comparative analysis of the current financial expenditure structure between China and the United States, this article has put forward several proposals of optimizing financial expenditure structure in our country.