关键词: 财政支出结构, 购买性支出, 转移性支出, 消费性支出, 投资性支出, 社会支出

Abstract: This paper discusses the main issues that may be involved in the process of China's fiscal expenditure structure reform in the 12^th five-year plan period.It consists of four parts.Part 1 gives a brief account of the background of China's fiscal expenditure structure reform.Part 2 analyses the basic status and shortcomings of China's existing fiscal expenditure structure by comparing the structures of other countries.Part 3 explores the strategies of China's fiscal structure reform against the economic and social situation during the 12^th five-year plan period.Part 4 draws the conclusion.

Key words: fiscal expenditure structure, purchase expenditure, transfer expenditure, consumption expenditure, capital expenditure, social expenditure