划分中央与地方行政事业管理权限,科学界定财政资金的供给范围,构建科学规范支出体系,不仅是适应经济体制改革大局的需要,也是繁荣和发展社会主义物质文明和精神文明的内在要求,是发展社会主义市场经济体制的客观要求,更是控制不合理的支出,调整支出结构,提高资金的整体效益和事业发展规模,引导和促进社会文教行政事业的健康 Dividing administrative authority of central and local administration, scientifically defining the scope of supply of financial funds and constructing a scientific and standardized expenditure system are not only the requirement of adapting to the overall situation of economic restructuring but also the intrinsic requirement of prospering and developing socialist material civilization and spiritual civilization, The objective requirement of the socialist market economic system is to control unreasonable expenditures, adjust the expenditure structure, raise the overall efficiency of funds and the scale of business development, and guide and promote the health of social cultural and educational administrations