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经过20多年的市场化改革,我国财政体制正逐步由“生产建设财政”向公共财政方向转变。然而,由于政府职能转变相对滞后,作为服务于政府的财政职能与市场经济发展还不尽适应,表现在财政支出范围过大,支出结构不合理,预算约束力不够,预算编制不够科学、财政资金分配管理不规范,使用效益不高等。改变现状的根本出路在于重构政府财政运行机制,构建公共财政框架,从治“标”走向治“本”。 一、优化公共支出结构 按照建立和完善社会主义市场经济体制的要求,政府作用的领域要以“市场失灵”为准则,凡是市场能解决的,政府就应当退
After more than 20 years of market-oriented reform, China’s financial system is gradually shifting from “production and construction finance” to public finance. However, due to the relatively laggard transformation of government functions, the financial functions serving the government are not fully adapted to the development of the market economy. This is reflected in the large scope of government expenditure, the unreasonable expenditure structure, insufficient budgetary binding, inadequate budgeting and scientific funds, Distribution management is not standardized, the use of efficiency is not high. The fundamental way to change the status quo lies in reconstructing the operation mechanism of government finance, constructing the framework of public finance and moving from “rule” to “rule”. I. Optimizing the Structure of Public Expenditure According to the requirements of establishing and perfecting the socialist market economic system, the government’s role should be based on the principle of “market failure.” Where the market can solve it, the government should give up