[经济学]财政学 第04章 财政支出规模及效益评价 翻译.pptVIP

中国金融出版社 中国金融出版社 Chapter4 Scales and Efficient Evaluations of Fiscal Expenditures Learning Objectives Lesson1 Significance and Classification of Fiscal Expenditures Ⅰ、Significance of Fiscal Expenditures （ⅰ）The fiscal expenditure is the main means to achieve the government’s financial function In the three links of revenue, expenditure and capital management of the modern fiscal activities, fiscal expenditure is the purpose. Expenditure is the necessary condition of realizing the government’s function. The scale of fiscal expenditure to a degree decides the scope and function of a government’s f