CAJ | 학술논문

在整个财政支出体系中，行政管理费用支出具有基础性的重要作用。行政管理费作为公共支出中一项重要的消耗性支出，改革开放以来占我国公共支出的比重持续上升，已成为导致我国财政支出结构不合理的重要因素之一。我国行政管理费用支出增长过快，有经济增长、政府机构庞大与人员冗杂、行政经费使用效率低、行政管理成本监督机制不健全等多方面原因。必须深化行政机构改革，提高行政经费使用效率，建立健全政府行为监督机制，优化财政支出结构，控制行政管理费的过快增长。
재정개재정지출체계중，행정관리비용지출구유기출성적중요작용。행정관리비작위공공지출중일항중요적소모성지출，개혁개방이래점아국공공지출적비중지속상승，이성위도치아국재정지출결구불합리적중요인소지일。아국행정관리비용지출증장과쾌，유경제증장、정부궤구방대여인원용잡、행정경비사용효솔저、행정관리성본감독궤제불건전등다방면원인。필수심화행정궤구개혁，제고행정경비사용효솔，건립건전정부행위감독궤제，우화재정지출결구，공제행정관리비적과쾌증장。
In the whole expenditure system, administrative expenses play a fundamental role. As a kind of important consuming expenditure, the proportion of administrative expenses in public expenditure has been rising since the reform and opening up in our country. It is one of the important factors of causing the unreasonable financial expenditure structure. This paper begins with the present condition of the administrative expenses, analyzes the reasons for the excessive growth from four aspects, and at last puts forward that we must deepen the reform of administrative organizations, improve the efficiency of administrative funds, establish and strengthen governmental supervisal systems. By these measures, we can optimize the fiscal expenditure structure and control the excessive growth of administrative expenses.