At present the structure of fiscal expenditure appears the pattern that the aggregate structure is low and the functional structure is unreasonable.

我国目前的财政支出结构呈现出总量结构偏低和职能结构不合理并存的格局。

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This paper also introduces the concept and the measurement index of fiscal expenditure scale, and the concept and the category method of the structure of fiscal expenditure.

介绍了财政支出规模的概念和衡量指标及财政支出结构的概念和分类方法。

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So it is necessary to optimize the fiscal expenditure structure in order to develop the potential of economic growth drawn by financial policy and promote the coordinated growth of regional economy.

因此在现阶段有必要对财政支出结构进行优化，最大限度地发挥财政政策拉动经济增长的潜能，促进区域经济协调增长。

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