随着市场经济的发展和政府职能的转变,我国按照构建公共财政基本框架的总体目标,不断调整和优化财政支出结构,加大社会公共产品的投入,转变财政支持经济发展的方式,努力解决财政支出保障上的“缺位”和“越位”问题。但是,现行财政支出政策在总体上仍不适应市场经济发展的 With the development of market economy and the transformation of government functions, in accordance with the general goal of building a basic framework of public finance, China constantly adjusts and optimizes the structure of fiscal expenditure, increases investment in social public goods, and changes the way that finance supports economic development so as to make efforts to solve the problem of fiscal Spending security on the “absence” and “offside” problem. However, the current fiscal expenditure policy is still not suitable for the development of market economy as a whole