去年,全国一般公共财政收入同比增长8.6%,为20余年来首次步入个位数增速,而今年全国一般公共预算收入增速定在7.3%。财政收入增长的新常态,对财政支出的调整提出了迫切的要求。那么,在就财政支出进行调整时,哪些支出需要调整?调整的目标和方向究竟如何?理论上,财政支出责任范围的确定涉及到政府运作的边界,对于妥善处理市场和政府之间的关系、发挥市场在资源配置上的决定性作用与更好地发挥政府的作用具有重要的意义。其内 Last year, China’s general public revenue grew 8.6% from the same period last year, its first single digit growth rate in more than 20 years. This year’s general public budget revenue growth rate is set at 7.3%. The new normal of fiscal revenue growth poses urgent requirements for the adjustment of fiscal expenditure. So, when adjusting the fiscal expenditure, what expenditure needs to be adjusted? What are the goals and direction of the adjustment? Theoretically, the scope of the responsibility of the fiscal expenditure involves the boundary of the government operation. For the proper handling of the relationship between the market and the government, It is of great significance to give play to the decisive role played by the market in allocating resources and to give better play to the role of the government. Its inside