近年来,云南省财政收入实现了较快增长,连续登上几个台阶,已经突破800亿元大关。由于云南经济社会发展的特殊性,财政支出仍面临较大压力,财政收支矛盾比较突出:一是经济发展对财政的依赖性较大,二是财政支出对中央的依赖较大,三是财政支出的成本较高。如何缓解这些矛盾呢?笔者拟就加强财政支出管理方面,提些对策建议。一、进一步调整和优化财政支出结构一是保证国家财政性教育经费的投入,并不断改善公共教育支出结构。坚持公共教育资源向农村、贫困地区、边疆地区、民族地区倾斜,逐步缩小城乡、区域教育发展差距,促进教育公平。认真落实农村义务教育经费保障机制,财政新增教育资金要重点投向农村,逐步改变对农村教育投入小于对城市教育投入的格局,有效解决“上学难、上学贵”问题。二是建立健全公共财政科技 In recent years, Yunnan Province has witnessed a rapid growth of its fiscal revenue and has continuously climbed several steps and exceeded 800 billion yuan. Due to the particularity of the economic and social development in Yunnan, the fiscal expenditure still faces a lot of pressure. The contradictions in the fiscal revenue and expenditure are quite prominent. First, the economic development depends more on finance. Second, the fiscal expenditure relies heavily on the central government. Third, The cost of spending is higher. How to alleviate these contradictions? I intend to strengthen the financial expenditure management, some countermeasures and suggestions. First, to further adjust and optimize the structure of fiscal expenditure First, to ensure that the state funding for education funding, and continue to improve the structure of public spending on education. Adhere to public education resources to rural areas, poor areas, frontier areas and ethnic regions, and gradually narrow the gap between urban and rural areas and regional education to promote educational equity. Earnestly implement the rural compulsory education funding guarantee mechanism, financial new education funds should focus on the rural areas, and gradually change the investment in rural education is less than the pattern of investment in urban education, and effectively solve the “difficult to go to school, go to school expensive” issue. Second, establish and improve public finance science and technology