政府采购与制度创新聂常虹曹建海一、实行政府采购制度是我国财政支出管理的一次革命我国的财政体制改革自１９９４年实行分税制以来，取得了一定的成效，主要表现为中央财政收入的稳步增长。但财政支出管理体制改革不配套，现行的财政支出管理模式依然留有“条条、块块”... Government Procurement and Institutional Innovation Nie Changhong Cao Jianhai I. Implementation of the Government Procurement System is a Revolution in the Management of Fiscal Expenditure in China Since the implementation of the tax-sharing system in 1994, some achievements have been made in the reform of the financial system in our country. The main achievements have been the steady increase in the revenue of the central government. However, the reform of the financial expenditure management system is not complete, and the existing financial expenditure management model still contains “articles and blocks”.