]本文从预算执行的视角运用描述性统计和VAR模型对1979-2011年的财政支出结构变动进行了分析。结论是：1979-1997年期间我国财政支出主要侧重于基本建设支出和挖潜改造资金及新产品试制费，文教科学卫生支出的占比较小，呈现出“建设财政模式”的特征；1998-2011年期间虽然社会保障、公共安全支出的影响增强，呈现出“公共财政模式”的特征，但检验指标对财政支出的影响仍然偏低，我国仍需继续深化公共财政改革。

This paper analyzes the trend of the structure of fiscal expenditure from 1979 to 2011 using VAR model in the perspective of budget executing. The conclusion of empirical analysis is: from 1979 to 1998,the expenditure for basic construction and for innovation enterprises played a important role in our country’s fiscal expenditure, the share of the expenditure for culture, education, science and health only takes a small part of the total amount, which shows the characteristics of “the construction model of public finance” during this period ; from 1999 to 2011, although the influence made by the expenditure for social insurance and public security has been improved, which shows the characteristics of “the commonality model of public finance”, these there subject’s contribution to the total expenditure is still much too low, which means that it still needs a continuous forward push to make the commonality model complete.