公共支出改革与政府职能转变

政府机构改革的关键是转变政府职能 ,转变政府职能离不开政府公共支出的改革。政府职能转变要求合理界定公共支出范围 ,科学进行公共支出预算 ,改进公共支出的使用方式 ,健全和完善公共支出的管理制度。

The Institutional Reform of Common Expenditure and the Change of Government Function

The crux of governmentrestructuring isthe change of governmentfunction;meanwhile the institutional reform of government common expenditure is one part of the government func- tion change. According to the change of government function,we should rationally demarcate common expenditure,make scientific budgetof common expenditure,and improve the method of disbursement,perfect supervisory system of common expenditure.