一、适应政府转变职能要求 调整财政支出范围 财政支出范围取决于财政职能范围,而财政职能范围又取决于政府职能范围。在市场经济条件下,政府的职能在于承办那些市场无法解决或市场虽能解决但解决不好的满足“社会共同需要”的事务,即通常所说“市场失灵”的领域。政府的另一职能是强化宏观经济调控。由于 First, to adapt to changes in government functions required to adjust the scope of financial expenditure Financial expenditure depends on the scope of financial functions, and financial functions in turn depends on the scope of government functions. Under the conditions of a market economy, the government’s function is to undertake those areas that can not be solved by the market or whose markets can be solved but the problems are not solved to meet the “common social needs”, which is commonly referred to as “market failure.” Another function of the government is to strengthen macroeconomic regulation and control. due to