实行分税制以来，我国财政收入稳定增长的机制已基本形成，但财税改革的另一方面，支出管理改革却相对滞后，尚未建立起一套与改革发展相适应的，能有效控制支出，保持适度规模的支出管理体制，使有限增长的财力相当一部分没有直接投入到经济和社会发展的急需领域。因此，... Since the implementation of the tax-sharing system, the mechanism for the steady growth of fiscal revenue in our country has basically taken shape. However, on the other hand, fiscal and tax reforms have lagged behind in expenditure management reform. We have not yet established a system that is compatible with the reform and development and can effectively control expenditures and maintain a proper scale Expenditure management system so that a considerable part of the limited growth of financial resources has not been directly invested in much-needed areas for economic and social development. therefore,...