优化财政支出结构,加大社会保障支出对于拉动国内消费,提高国民生活水平,实现经济均衡发展,以及在构建和谐社会方面有立竿见影的效果,也是转型社会期间公众对公共财政和服务型政府的迫切要求。本文以党的十六届四中全会精神为指导,探讨了科学发展观下财政支出结构中社会保障支出方面存在的主要问题,并提出了优化财政支出结构问题的基本思路和建议。 Optimizing the structure of fiscal expenditure and increasing expenditure on social security have an immediate effect on stimulating domestic consumption, raising the standard of living of the people, achieving balanced development of economy and building a harmonious society, and are also pressing the public to make public finance and service-oriented government during the transitional period Claim. Based on the spirit of the Fourth Plenary Session of the 16th Central Committee of the Communist Party of China, this paper discusses the main problems in social security expenditure under the scientific development concept and proposes the basic ideas and suggestions for optimizing the structure of fiscal expenditure.