一、我国财政支出效率现状 (一)财政支出结构效率低。 改革开放20年来,财政支出由1978年的1122.09亿元增加到1998年的10798.18亿元,增加8.62倍,年递增11.99％。在支出中,增幅最高的是政策性补贴支出,增长62.92倍,年递增23.11％;其次为行管费支出,增长26.03倍,年递增17.92％,而同期文教科卫事业费增长18.12倍,年递增15.9％;挖潜改造 First, the current situation of China’s financial expenditure efficiency (A) the structure of fiscal expenditure inefficient. In the 20 years since the reform and opening up, the fiscal expenditure has increased from 112.209 billion yuan in 1978 to 1079.818 billion yuan in 1998, an increase of 8.62 times and an annual increase of 11.99%. Among expenditures, the highest increase was in policy-based subsidies, up by 62.92 times, up by 23.11% annually; followed by expenditure on administrative expenses, up 26.03 times, up by 17.92% annually, while that of science, education and health increased by 18.12 times in the same period Increasing by 15.9%; tapping potential transformation