为应对国际金融危机,中央出台了积极的财政政策,综合运用减税、扩大中央政府投资等多种手段,以实现进一步保障民生、扩大内需、转变发展方式和结构调整的目标。地方财政部门作为积极财政政策的执行者,是否能够将财政资金用在刀刃上,对有效扩大 In order to cope with the international financial crisis, the central government has introduced a proactive fiscal policy, comprehensively using such measures as tax cuts and expanding investment by the central government so as to achieve the goal of further safeguarding people’s livelihood, expanding domestic demand, and changing the modes of development and structural adjustment. As the executor of the active fiscal policy, whether the local finance department can use the fiscal funds on the cutting edge and effectively expand