一、政府公共支出管理的原则 1.公共取向原则。政府支出的公共取向源于市场经济体制的建立。在市场作为资源配置基础方式的体制环境中,政府职能要通过对市场提供公共服务的分配活动或经济活动来实现。也就是说政府职能的公共化决定了财政支出的公共取向,这是公共支出产生的制度性根源。从实践来看,我国将建立公共财政框架作为新时期财政改革的重要目标,正是随着社会主义市场经济体制作用不断增强、国民经济不断 First, the government public expenditure management principles 1. Public orientation principle. The public orientation of government expenditure stems from the establishment of market economy system. In the institutional environment where the market is the basic mode of resource allocation, government functions should be realized through distribution or economic activities that provide public services to the market. In other words, the public function of government determines the public orientation of fiscal expenditure, which is the institutional root cause of public expenditure. From a practical point of view, our country will establish a public financial framework as an important goal of fiscal reform in the new era. It is precisely because the socialist market economic system has been continuously strengthened and the national economy continues