实行国库集中支付制度是公共财政支出体系的重要内容。
It is an important part of the public finance disbursing system to implement the centralized Treasury disbursing policy.
论文首先根据研究内容和目的的需要对财政支出促进居民消费的理论进行了总结性的论述。
Firstly, according to the research content and purpose, paper concludes consumption theory and financial control theory.
因此，提高财政资金使用效率是财政支出结构优化的重要内容。
Therefore, improving the efficiency in the use of fiscal funds is the important content for optimization of fiscal expenditure structure.
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