Fiscal expenditure structure is suited to the scope of government function . fiscal expenditure is a means of realizing government function . the optimization and adjustment of fiscal expenditure structure must be subordinated to development trend 财政支出结构是与政府活动范围相适应的，财政支出是实现政府职能的手段，财政支出结构的优化调整必须服从政府职能的发展变化趋势。
Hence the key in establishing a fundamental structure of our national public expenditure is to make effort to standardize the scope of financial expenditure , to optimize the structure of expenditure and to set up a scientific public expenditure system 因此，建立我国公共支出体系基本框架的关键，是做好规范财政支出范围、优化支出结构和建立科学的公共支出制度这三个方面的工作。
The essay dynamically reviews consumption level of countrymen and contrast analyses consumption tendency of city and countryside . moreover , the essay analyses consumption frame alteration degree to review change of countrymen consumption expend frame 然后本文对农民消费水平进行动态考察，对城乡消费倾向、消费水平作对比分析，通过考察农民消费支出结构的变化，分析消费结构变动度。
Then it is of great significance studying the fiscal functions of public finance in china , which optimizes the structure of financial expenditure , strengthens the fiscal macro - regulation and control , and promotes the development of social economy 研究公共财政职能，正确把握政府与市场的关系，对优化财政支出结构，增强财政的宏观调控能力，更好地推进社会经济的稳步发展具有十分重要的指导意义。
Through the analysis on taxation microeconomic effects and fiscal expenditure structure effects , the main means of fiscal policy in adjusting industrial structure is positioned on taxation policy and fiscal expenditure policy ( esp . the fiscal investing 通过对税收微观经济效应和财政支出结构效应的分析，将财政政策调节产业结构的主要手段定位于税收政策和财政支出政策（尤其是其中的财政投融资政策） 。
