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1、试论公共财政支出范围的界定（Onthedefinitionofpublicfinancialexpenditure）OnthedefinitionofpublicfinancialexpenditureOnthedefinitionofpublicexpenditurerange2008-12-2015:15:22Publicexpenditureisanimportantaspectofgovernmentactivities.Asanimportantmeansofmacroeconomicregulationand
2、control,publicexpenditureplaysanimportantroleinsocialandeconomicdevelopment.Undertheconditionofsocialistmarketeconomy,themarketisthemainallocationofresources,whichplaysafundamentalrole,thegovernmentcanonlyplaytheroleofcorrectionandaddedintheallocationofresources,
3、onlythemarketcannotsolvethemarketorareabletosolve,butthesolutionisnotgood,governmentinterventionisnecessary,namelythescopeofgovernmentalactivitiesmainlyinmeetthesocialneedsofthepublicdomain,therefore,theroleofpublicexpenditureisveryimportant.However,inthefinancia
4、ltheoryandpracticeofourcountry,thestudyofpublicexpenditurehasbeenveryweak.Underthetraditionalsystemofheavyincomeandlightexpenditure,theconceptandpracticeoffinancialmanagementarestillprevalent,especiallythestudyofpublicexpendituremanagementislacking,anditcannotpro
5、videscientifictheoreticalguidance.Atpresent,thepublicexpenditureinthefieldoffinance,thescopeofsupplyandallocationoffundsoftheboundaryisnotclearlydefined,whichcannowbelefttothemarket,whichwillbehandedovertothemarket,whichisnownotbearthefinancialresponsibility,thet
6、heoryisnotclear,inpracticemorefuzzy.Extensivemanagement,budgetsofteningandpoorcontrolarecommoninthefieldofpublicexpenditure.Therefore,accordingtothecharacteristicsandtheprocessofChina'smarketeconomy,researchonissuesrelatedtopublicexpenditurefromtheoryandpractice,
7、istheobjectiverequirementtoestablishthepublicfinancewhichadaptswiththesocialistmarketeconomysystem.I.standardsfordefiningthescopeofpublicexpenditureThescopeofpublicexpenditureisdefinedbythefinancialconnotationoftheextensionboundaryproblem.Publicfinanceisthealloca
8、tionofsocialresourcestomeettheneedsofthepublic.Thisisthebasicbasisforunderstandinganddefiningthescopeofpublicexpenditure.Thepublicneedsisnotusuallysaidthatever
