The appraisal of public expenditure effect is an important part of public expenditure management.
公共支出效果评价是公共支出管理的重要内容。
Establishing more perfect budget management system would guarantee the optimization of public expenditure structure.
而建立完善的预算管理体制是公共支出结构优化的制度保障。
The characters determine that public expenditure must accord with the will of the public and be effective, and the expenditure management must be strengthened in order to maximize public profit.
公共财政的上述特征，决定了公共支出要符合社会公众的意愿，要有效率，要加强公共支出管理以实现公共利益的最大化。
The public choice theory, the economical responsibility theory and new public management theory guiding by outputs are the theoretical basis of educational expenditure performance assessment.
公共选择理论、受托经济责任理论和以产出为导向的新公共管理理论是对财政教育支出进行绩效评价的理论基础。
That spending structure of support funds is not reasonable and fiscal expenditure management rules has many abuses is the main reason why fiscal public agricultural funds are not used efficiently.
支持资金使用结构不尽合理，以及现行财政支出管理制度方面的诸多弊端是财政农业投入性支持资金使用效率低下的主要原因。
The consummate expenditure management system is important terms to guarantee the public financial expenditure structure's optimization.
完善的财政支出管理制度是确保财政支出结构优化的重要条件。
The results indicate that the legal provisions of the US federal land revenue and expenditure management are the institutional arrangement under the concept of public budget.
研究结果：美国联邦土地收支管理的法律规定是在公共预算观念下的制度选择。
The reasons that the performance of agricultural expenditure of public finance is not very good include small aggregate, unsatisfied structure and poor management system.
财政支农支出绩效不高的原因，既有总量不足和结构不合理方面的，也有体制方面的。
The reasons that the performance of agricultural expenditure of public finance is not very good include small aggregate, unsatisfied structure and poor management system.
财政支农支出绩效不高的原因，既有总量不足和结构不合理方面的，也有体制方面的。
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