对财政项目支出实行项目管理,是我国市场经济和公共财政制度建设,以及财政支出改革和公共管理与国际惯例接轨的重要内容之一。本文认为,我国财政支出改革对项目管理方法的运用,应当在我国专项管理的历史渊源和实践经验基础上,引入国际先进方法,进行相应改革。 Carrying out project management on expenditures of financial items is one of the important contents of establishing the market economy and public financial system in our country, as well as the link between fiscal expenditure reform and public administration and international practice. This paper argues that the application of the project management methods in China’s fiscal expenditure reform should be based on the historical origins and practical experiences of special management in our country and introduce advanced international methods to carry out corresponding reforms.