支出管理

• That spending structure of support funds is not reasonable and fiscal expenditure management rules has many abuses is the main reason why fiscal public agricultural funds are not used efficiently
  支持资金使用结构不尽合理，以及现行财政支出管理制度方面的诸多弊端是财政农业投入性支持资金使用效率低下的主要原因。
• Effective measures shall be taken for weak links in expenditure management such as staff , vehicles , meetings and telephone , on which management and control shall be focused so as to ban extravagance and waste resolutely
  对支出管理的薄弱环节，如人员、车辆、会议、电话等项目要切实采取有效措施，实施重点管理和控制，坚决杜绝铺张浪费行为。
• The long - term influence from our country ' s planned economy system contributes to the insufficiency of public financial management in the application of finance fund , and also the structural problems in the administration of finance fund
  由于我国长期实行的计划经济体制的影响，财政资金在运用上出现了不能体现公共财政理财要求的“缺位”与“越位”现象。同时，财政资金的支出管理在体制上也存在一些问题。
• The emphasis of chinese finance management should be shifted onto the two aspects together from the single , especially onto the expenditure which is not only the point of finance management but also the key for building the public financial system
  中国财政管理的重心应从过去的收入管理转移到了收入管理与支出管理并重、而且更加重视支出管理。财政支出管理是财政管理工作的重点,同时也是公共财政体系建设的关键所在。
• The fourth part introduces the exercises of tax expenditure of the representative countries and of china , and primarily summarizes the characteristics and managerial experiences of tax expenditure of the developed countries , such as the great britain and the u . s . a , which have comparatively better management systems . then it takes a retrospect of the development of tax expenditure in china since 1949 , and points out its status and problems
  第四部分分别阐述了世界典型国家和我国所得税税式支出效应在实践中的运用，并初步总结了英美等税式支出管理比较完善的国家的税式支出特征和管理经验；接着回顾了我国自建国以来税式支出的发展进程，并指出我国目前所得税税式支出管理现状和存在的问题。
• 1 . the studying significance of the thesis as the key component of financial expenditure , purchasing expenditure plays a very important role in deciding the utilization efficiency of financial funds . as the content of purchasing expenditure , governmental purchases play a part in strengthening management of financial expenditure and improving the utilization efficiency of financial funds by standardizing purchasing act
  一、选题的意义采购支出作为财政支出的重要组成部分，它在决定财政资金的使用效率上起着重大作用，而政府采购作为采购支出的内容和采购支出的重要方式，通过规范化的采购行为，发挥出加强财政支出管理，提高财政资金使用效率，实现政府宏观调控，反腐倡廉，减轻财政负担的作用和效果。
• Nowadays there are still a lot of problems in the expenditure structure of jilin province : first , the contradiction of too fast - increasing expenditure total amount and insufficient in total amount ; second , the coexistence of off side " and " omission " in supplied financial fund ; third , the serious support burden and fund waste of finance etc . the causes are the incomplete government function range , unclear duties of all level inter - governmental segregation and imperfect fiscal expenditure management system etc . all these obstacles in expenditure structure reduced the benefit of expenditure structure greatly
  然而当前吉林省财政支出结构存在着许多问题：第一，支出总量增长过快与支出总量不足的矛盾；第二，财政资金供给“越位”与“缺位”并存；第三，财政供养负担过重，资金浪费严重等等。究其原因归结为政府职能范围调整不到位、各级政府间职责划分不清以及支出管理制度不完善，水平低下等。支出结构存在的问题大大降低了财政支出效益。
• For solving the problems of “ the lack of gross public expenditure ” , “ the improper composing of public expenditure ” , “ the low efficiency of expenditure ” and “ the lack of effective supervising and management ” in the public expenditure , theorists have three views : first , how to define government functions ? ; secondly , the security system ; thirdly ,
  为解决我国公共支出一直存在的“总量匮乏” 、 “结构不合理” 、 “支出效率低” 、 “缺乏有效监管”等问题,过去理论界对公共支出管理的讨论,分别从三个角度入手:第一是政府职能界定问题、第二是体制保障问题、第三是管理有效的问题。
• At the moment our country finance fund is scarce and the burden of debt is very hard . to overcome the difficulty , the party center expounds " stimulate the public finance " again . the key method is to increase finance revenue and economize finance expenditure in order to increase the finance self - supplying ability . at this moment to discuss this theme has its theoretical and practical significance
  其关键措施是增收节支，提高财政自身的供给能力：一方面要完善税制，加强征管，强调集中，纠正财力分散化的趋势，不断提高财政收入；另一方面，要严格控制财政支出、优化财政支出结构、加强财政支出管理、提高财政支出效益，通过效益的提高来弥补财政收入不足，使有限的财政资金得到更充分的利用。