关键词: 公共支出 , 福利政策 , 理论分析 , 政策启示

Abstract: Redistribution is one of important functions of contemporary government.For the government, public expenditure is one of effective measures to execute the redistribution function.The research on the redistributive effect of public goods, tagging, targeting, in-kind transfer and workfare are discussed theoretically in this paper.This paper summarizes these theories and practices and provides its implications for the improvement of Chinese public welfare spending Finally, this paper provides some suggestions in order to improve Chinese public expenditure program

Key words: public expenditure , welfare policy , theoretical analysis , implications