提高财政支出管理水平,构建财政支出管理新机制,既是公共财政的题中之义,也是财政形势发展的迫切要求。做好新形势下财政支出管理工作,必须切实转变重收入轻支出、重投入轻监管、重分配轻效益的旧观念,从理财思想到预算执行全过程深刻体现公共财政的理念,为增加百姓福祉而不懈努力。具体来说,必须从体制、机制、制度层面全面巩固完善,大力实 Raising the level of financial expenditure management and building a new mechanism of fiscal expenditure management are not only the meanings of public finance but also the urgent requirements for the development of the financial situation. To do well in the management of fiscal expenditures in the new situation, we must effectively change the old concepts of reimbursement for light expenditures, reinvestment in light supervision and redistribution of light benefits, and profoundly reflect the concept of public finance from the financial management thinking to the implementation of the budget so as to increase people’s well-being And make unremitting efforts. Specifically, we must comprehensively consolidate and improve our system, mechanism and system at all levels