請看中國日報網的報道：

The Hunan provincial commission of finance reportedly spent 30 million yuan ($ 4.7 million) on a purchase which was really worth 15 million yuan. The related officials said they did it to "expend the budget".

據報道，湖南省財政廳花費3000萬元(470萬美元)采購了市價1500萬元的商品。有關官員稱這么做是為了“花完預算”。

文中的expend the budget(花完預算)指的就是year-end crash expenditure(年底突擊花錢)，year-end就是指“年末、年終”，比如year-end report(年終報告)、year-end bonus(年終獎金)等;crash 一般指“碰撞;墜毀”，比如air crash(飛機失事)，此外，crash還可表示“應急的，速成的”，比如crash course(速成班)、crash program(應急計劃)以及crash expenditure(突擊花錢)等。

“Crash expenditure(突擊花錢)”、“expend the budget(花完預算)”，時值年末，有關政府“fund sources(錢袋子)”的消息再次引發熱議。財經和稅收專家將這一問題歸因于imperfect budget system(預算制度不完善)。因此，只有進一步深化預算制度改革，讓預算徹底公開透明，才能從制度上制止year-end crash expenditure(年底突擊花錢)的發生。