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我国财政支出管理体制问题存在于两个方面:一是受制于行政事业分工体制的财政内部分工的不合理:二是以货币形式直接分配给各预算单位独自使用所造成的财政资源配置的不合理。而这两方面问题的解决,除了要建立为社会主义市场经济服务、合理分工的行政管理体制外,更重要是建立适合国情的政府采购制度,充分运用市场机制的积极作用,加强财政支出管理,优化财政资源配置。
The problem of China’s financial expenditure management system lies in two aspects. First, the unreasonable division of labor within the fiscal system subject to the division of administrative work system. Second, the unreasonable allocation of financial resources caused by the direct allocation of monetary units to the budgetary units for their own use . In addition to establishing an administrative management system that serves the socialist market economy and a reasonable division of labor, the solution to these two problems is more important in establishing a government procurement system that is suitable for the actual conditions of our country, making full use of the positive role of market mechanisms, strengthening the management of fiscal expenditures, Optimize the allocation of financial resources.