中国财政支出管理透视●苏明编者按：财政支出管理是整个财政管理的重要组成部分，也是国家经济管理的一个重要手段。从目前我国财政的总体运行状况看，虽然财政改革取得了很大进展，但财政管理相对滞后，特别是支出领域中管理粗放、预算软化、控制不力的问题相当突出，这... Perspectives on China’s Fiscal Expenditure Management ● Su Ming Editor’s Note: Fiscal expenditure management is an important part of the overall financial management and an important means of national economic management. Judging from the current overall financial performance of our country, although tremendous progress has been made in the fiscal reform, the fiscal management lags behind, in particular, the extensive management, the softening of the budget, and the poor control in the field of expenditure ...