在我国建立财政公共支出制度的过程中,有许多需要进一步完善的地方,对此,可以结合我国国情,理性地借鉴美国财政政策的相关经验,具体包括:合理界定财政支出领域;有效控制行政支出;重视国防支出对经济增长的拉动效应;通过政府采购制度增强政府支出透明度,提高公民纳税积极性;对财政支出进行有效监管,克服政府“失灵”。 In the course of establishing public fiscal expenditure system in our country, there are many areas that need to be further perfected. In this regard, we can rationally draw lessons from the experience of the U.S. fiscal policy in light of China’s national conditions, including the rational definition of the area of ​​public expenditure, the effective control of administrative expenditure ; Pay attention to the pulling effect of national defense expenditure on economic growth; enhance the transparency of government expenditure through the government procurement system so as to raise citizens’ enthusiasm for tax payment; and supervise the financial expenditure effectively and overcome the government’s “failure.”