如何建设小康社会,促进经济发展,加快财政支出改革,是各级财政部门所要研究的课题。笔者认为:部门预算、国库集中支付和政府采购作为财政支出管理体制改革的三项核心内容,是相互依赖,相辅相成的,只有将这三项改革统一为一个整体,财政支出管理体制改革才能快速前进。 How to build a moderately prosperous society, promote economic development, and speed up the reform of fiscal expenditure are the topics to be studied by the financial departments at all levels. The author believes that the departmental budget, centralized treasury payment and government procurement, as the three core elements of the reform of the fiscal expenditure management system, are interdependent and mutually reinforcing. Only by reforming the three reforms into one can the reform of the fiscal expenditure management system move forward rapidly .