Fiscal expenditure structure is suited to the scope of government function . fiscal expenditure is a means of realizing government function . the optimization and adjustment of fiscal expenditure structure must be subordinated to development trend 财政支出结构是与政府活动范围相适应的，财政支出是实现政府职能的手段，财政支出结构的优化调整必须服从政府职能的发展变化趋势。
Through the analysis on taxation microeconomic effects and fiscal expenditure structure effects , the main means of fiscal policy in adjusting industrial structure is positioned on taxation policy and fiscal expenditure policy ( esp . the fiscal investing 通过对税收微观经济效应和财政支出结构效应的分析，将财政政策调节产业结构的主要手段定位于税收政策和财政支出政策（尤其是其中的财政投融资政策） 。
In the world long - term evolution of fiscal expenditure structure is closely related to the stage of economy development . namely the proportion of economy expenditure gradually decreases . the proportion of social service expenditure gradually increases 从世界范围看，公共支出结构的长期演变与经济发展的阶段性密切相关，即经济性支出比重逐渐下降，社会服务性支出比重逐渐上升，维持性支出呈现递减趋势。
According to foreign theory and experience , the evolution of fiscal expenditure structure has certain regularity . that is , the long - term evolution of fiscal expenditure structure is related to the stage of economy development and also closely to government function adjustment 根据国外理论与实践，财政支出结构的发展演变总体趋势具有一定规律，财政支出结构的长期演变与经济发展阶段性密切相关，与政府职能调整转变密切相关。
From 1992 to 2000 , while the elasticity of the country ' s administrative expenditure and of the sampled provinces is larger than 1 in 6 years , the elasticity of the nonprofit institution maintenance expenditure is larger than 1 in 2 years of the whole country , and in 4 years of the sampled provinces ; ( 5 ) the local fiscal expenditure structures are differentiated among the different regions , with the characteristic of the different local fiscal expenditure quotas per capita ; ( 6 ) the supply mechanism of the local finances is out of performance , and the resource allocation function of the local finances is obscure , with the functional scope and expenditure responsibility not adapted to the market economy ; ( 7 ) the problems of local public finance sustaining agriculture investment are as follows : first , the gross of the fund that local public finance sustaining agriculture is shortage 1992 ? 2000年，全国地方财政行政管理费(含公检法支出)支出弹性， 9年的数值有6年在1以上；样本省区9年的平均数值有6年在1以上。全国地方财政各类事业费支出弹性， 9年的数值仅有2年在1以上；样本省区9年的平均数值有4年在1以上。 ( 5 )不同地区财政支出结构差异大，主要表现在地方财政支出水平在不5 、论文针对实现地方对政支出结构持续优化的预期目标的需要，系统地研究提出了适宜的政策措施‘所提出的政策措施主要是: ( 1 )转换政府职能，调整地方财政使用方向。
It elaborates the concept and classification of fiscal expenditure structure , and also analyzes the economic effect caused by expenditure structure from two aspects of consumption expenditure and capital expenditure . finally on the basis of public finance theory it further analyzes the theoretical problem about the relationship between fiscal expenditure structure and government functions 明确了财政支出结构的内涵，依据不同标准对财政支出结构作了分类，从消费性支出和资本性支出两方面分析< wp = 6 >了财政支出结构对经济的效应，并以公共财政理论为基础，阐述了政府职能与财政支出结构等相关理论问题。
The main contents are as follows : 1 . the theoretical frameworks of the local fiscal expenditure structures are the core contents of the thesis , and its main points are as follows : ( 1 ) die local fiscal expenditure structures are the interrelationship between the different factors under the economic and finance systems ; ( 2 ) the essence of the optimization of the local fiscal expenditure structures is mat the different factors among the local fiscal expenditure structures are suited to the common social needs and the distribution of mem are reasonable and appropriate ; ( 3 ) the efficiency of the local fiscal expenditures are determined by the reasonability of themselves and its effect on the economic variables ; ( 4 ) in addition to adjust the structures , the efficient expenditure management mechanism is needed in order to maintain the optimization processes 通过研究指明： ( 1 )地方财政支出结构是指在一定的经济体制和财政体制下，在地方财政资源的分配过程中，地方财政支出的诸要素相互联系、相互作用的内在关系和空间表现。 ( 2 )地方财政支出结构优化的本质是在财政配置资源量占社会资源总量合理的前提下，财政资源内部各构成要素符合社会共同需要的目的，并且分配比例协调合理的状态。 ( 3 )地方财政支出结构是否合理，直接关系到支出本身的效率，而既定的支出效率取决于这种结构对经济变量的影响，即地方财政支出结构的效应。
Fiscal function inherently belongs to a government and should change accordingly with the change of governmental function . the fiscal expenditure structure of a government embodies its fiscal function . therefore , it ' s the first step to clarify the fiscal policy objective and properly define the fundamental content of the fiscal function 财政职能是政府活动所固有的经济活动，随着政府职能的转变，与其相适应的财政职能也应该转变，一个国家财政支出结构是其财政职能的具体体现，因此，要研究财政支出结构，首先必须弄清政府在一定时期的财政政策目标取向，合理界定财政职能的基本内容。
The main aims of the thesis are : firstly , the theoretical frameworks of the local fiscal expenditure structures under the market economy are created after absorbing the predecessors " achievements ; secondly , the historical data of the whole country and sample provinces are examined , with the aim to explore the real sources of the problems ; thirdly , me controlling mechanism and optimiz ation processes of the local fiscal expenditure structures are found out , with some definite policy suggestions 该项研究基本实现了三个目标：一是通过借鉴和吸收前人的研究成果，创建适合于市场经济环境的地方财政支出结构的理论体系或框架；二是考察全国及样本省区财政支出结构的历史实践，探析地方财政支出结构存在的根本问题；三是探索地方财政支出结构的控制机制和实现持续优化的途径，并提出政策措施。
