文献类型：期刊文献

中文题名：中国公共支出管理改革研究

英文题名：Research on Public Expenditure Management Reform in China

作者：高志伟[1]

第一作者：高志伟

机构：[1]河南财经政法大学财政税务学院

第一机构：河南财经政法大学财政税务学院

年份：2013

期号：9

起止页码：22-24

中文期刊名：改革与战略

外文期刊名：Reformation & Strategy

收录：国家哲学社会科学学术期刊数据库

语种：中文

中文关键词：公共支出结构;社会公共性支出;制度改革

外文关键词：structure of public expenditure; the social public expenditure; public expenditure reform

摘要：公共支出政策是政府保证社会稳定和实现其经济发展目标的重要手段之一。文章以近年来中国公共支出实践为分析对象,从中国公共支出结构的现状和存在问题出发,对现行公共支出结构进行探究。非盈利性是中国公共支出制度改革的方向,应确定公共支出的适当比例,优化公共支出结构,控制行政人员和经费膨胀,确保社会公共性开支,提高公共支出效益。
Public expenditure policy of the government is one of the important means to ensure social stability and achieve their economic development goals. This paper by taking public expenditure management of China as object in recent years, from the structure of public expenditure of China and its problems, explores the present structure of public expenditure of China. It points out that the reform direction is to realize non-profit public expenditure. Therefore, the following aspects should be well handled： ensure the proper proportion of public expenditure, optimize the structure of public expenditure, control the fee of administration, make sure the public expenditure and increase its benefit.