从当前我国财政改革的总体运行状况看,虽然取得了重大进展,但财政管理相对滞后,财政支出问题突出。本文在分析我国财政支出存在问题的基础上,提出了我国财政支出的改进原则和建议,包括优化支出规模、科学界定支出范围等。 Judging from the current overall situation of China’s fiscal reform, despite the significant progress made, the financial administration lags behind and the issue of fiscal expenditure is outstanding. Based on the analysis of the existing problems in China’s fiscal expenditure, this paper puts forward the improvement principles and suggestions for China’s fiscal expenditure, including optimizing the scale of expenditure and scientifically defining the scope of expenditure.