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。
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