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澳大利亚是发达的市场经济国家，其政府财政是典型的公共财政。目前，我国进行财政改革，分析澳大利亚的公共支出结构，无疑对我国构建公共支出框架，建立公共财政制度具有一定的借鉴作用。一、澳大利亚的公共支出结构澳大利亚的政府支出项目按照联合国的分类包括：Ⅰ－一般政
Australia is a developed market economy country, its government finance is a typical public finance. At present, the fiscal reform in our country and the analysis of the structure of public expenditure in Australia undoubtedly provide some reference for our country to construct a public expenditure framework and establish a public financial system. I. STRUCTURE OF PUBLIC EXPENDITURE IN AUSTRALIA Government expenditures in Australia are categorized according to the United Nations category I-General