發(fā)布時(shí)間：2018-03-27 16:11

  本文選題：財(cái)政支出　切入點(diǎn)：結(jié)構(gòu)問題　出處：《河南大學(xué)》2014年碩士論文

【摘要】：財(cái)政支出一直是國(guó)家實(shí)行財(cái)政政策的重要工具，也是國(guó)內(nèi)外學(xué)者們關(guān)注的焦點(diǎn)。國(guó)家財(cái)政要在新時(shí)期發(fā)揮更有效的作用，就要認(rèn)識(shí)到財(cái)政支出結(jié)構(gòu)存在的問題，并進(jìn)一步優(yōu)化財(cái)政支出結(jié)構(gòu)。這樣才能增強(qiáng)財(cái)政資金利用效率，促進(jìn)我國(guó)經(jīng)濟(jì)穩(wěn)步增長(zhǎng)，進(jìn)而提高人民的生活水平，增強(qiáng)社會(huì)的公平性。學(xué)者普遍認(rèn)為，隨著中國(guó)經(jīng)濟(jì)的轉(zhuǎn)型，財(cái)政支出結(jié)構(gòu)為適應(yīng)國(guó)家政府職能的變化，也將改變。 財(cái)政支出作為政府分配資源的重要部分，正確的財(cái)政支出結(jié)構(gòu)是調(diào)節(jié)經(jīng)濟(jì)、社會(huì)發(fā)展和優(yōu)化經(jīng)濟(jì)結(jié)構(gòu)的有力杠桿。我國(guó)財(cái)政逐漸由建設(shè)型財(cái)政向公共財(cái)政發(fā)展，這就意味了，公共服務(wù)將成為發(fā)展的重點(diǎn)，改善民生顯得重中之重，教育、看病、養(yǎng)老、住房問題是當(dāng)今壓在人民群眾身上的幾座大山，人民迫切希望政府部門可以通過發(fā)揮職能改變這種現(xiàn)狀。這就要求政府把滿足人民基本生存需要公務(wù)服務(wù)為己任，是新時(shí)期財(cái)政的一項(xiàng)重要任務(wù)。我國(guó)財(cái)政支出結(jié)構(gòu)向公共服務(wù)傾斜，那么其他財(cái)政支出必然要減少。就目前財(cái)政支出情況來看，以一般性支出為例，行政管理費(fèi)用占比大、增加速度快。這種情況的出現(xiàn)是由于政府機(jī)構(gòu)人員龐大，行政成本沒有很好的控制。如公務(wù)用車、會(huì)議經(jīng)費(fèi)、公務(wù)接待、因公出國(guó)等經(jīng)費(fèi)增長(zhǎng)過快，辦公樓修建改造鋪張浪費(fèi)等問題影響了行政管理費(fèi)用的節(jié)約。針對(duì)這種狀況，，我國(guó)政府也做出了一定的改革措施,體現(xiàn)了政府要降低行政管理成本的決心，深刻認(rèn)識(shí)到轉(zhuǎn)變政府職能，改變財(cái)政支出結(jié)構(gòu)，打造陽(yáng)光財(cái)政的重要性。但是也應(yīng)看到，行政管理費(fèi)用支出改革還在初級(jí)階段，必須是一個(gè)可持續(xù)的發(fā)展過程，只有不斷厲行勤儉節(jié)約，才能達(dá)到理想效果。 本文以中國(guó)財(cái)政的支出結(jié)構(gòu)為探究目標(biāo)，先介紹了財(cái)政支出結(jié)構(gòu)的基本概念，包含它的內(nèi)涵，特點(diǎn)等。接著分析我國(guó)財(cái)政支出結(jié)構(gòu)的現(xiàn)狀，通過與主要發(fā)達(dá)國(guó)家，發(fā)展中國(guó)家財(cái)政支出結(jié)構(gòu)對(duì)比，揭示出我國(guó)財(cái)政支出結(jié)構(gòu)存在以下問題：一般公共服務(wù)支出中行政管理費(fèi)用支出比重偏高；我國(guó)財(cái)政教育開支占GDP的比重較低；社會(huì)保障支出總量不足、支出結(jié)構(gòu)不合理、地區(qū)差異顯著等問題。通過聯(lián)系我國(guó)實(shí)際和借鑒外國(guó)先進(jìn)財(cái)政支出管理經(jīng)驗(yàn)，得出我國(guó)財(cái)政支出結(jié)構(gòu)需要優(yōu)化的方向。最后，提出優(yōu)化我國(guó)財(cái)政支出結(jié)構(gòu)的對(duì)策：降低行政成本,提高資金使用率；增加國(guó)防資金注入，推動(dòng)現(xiàn)代化國(guó)防建設(shè)；適度提高科教文衛(wèi)方面的支出；增強(qiáng)社會(huì)保障支出，完善社會(huì)保障制度；提升農(nóng)業(yè)方面的支出，提高財(cái)政支出的效能；對(duì)維護(hù)我國(guó)財(cái)政支出結(jié)構(gòu)的制度保證做出優(yōu)化。 鑒于此，對(duì)財(cái)政支出結(jié)構(gòu)進(jìn)行研究、觀察中國(guó)財(cái)政支出結(jié)構(gòu)發(fā)展軌跡、分析財(cái)政支出結(jié)構(gòu)存在問題、找尋優(yōu)化調(diào)整支出結(jié)構(gòu)的策略、這將對(duì)實(shí)現(xiàn)我國(guó)財(cái)政體制和市場(chǎng)經(jīng)濟(jì)體制的完善具有現(xiàn)實(shí)意義，也是新時(shí)期我國(guó)財(cái)政工作的一項(xiàng)重要任務(wù)。
[Abstract]:Fiscal expenditure has always been an important tool for the country to implement fiscal policy, and is also the focus of attention of scholars at home and abroad. In order to play a more effective role in the new period, the state finance must recognize the problems existing in the structure of fiscal expenditure. And further optimize the structure of fiscal expenditure. Only in this way can we enhance the efficiency of the utilization of financial funds, promote the steady economic growth of our country, and then improve the living standards of the people and enhance social fairness. Scholars generally believe that with the transformation of the Chinese economy, The structure of fiscal expenditure will be changed to adapt to the change of government function. Fiscal expenditure as an important part of the allocation of resources by the government, the correct structure of fiscal expenditure is a powerful lever to regulate the economy, social development and optimize the economic structure. Public services will become the focus of development, and improving the people's livelihood is a top priority. The problems of education, medical treatment, old-age care and housing are some of the mountains that are now weighing on the people. The people are eager for the government to change the status quo by performing its functions. This requires the government to make it its duty to meet the basic survival needs of the people. This is an important task of finance in the new period. If our fiscal expenditure structure tilts towards public services, other fiscal expenditures will inevitably be reduced. In the light of the current fiscal expenditure situation, taking general expenditure as an example, administrative and management expenses account for a large proportion. The increase is rapid. This situation is due to the large number of people in government agencies and the lack of good control over administrative costs. For example, official vehicles, conference funds, official hospitality, and so on, have increased too fast because of business trips. The extravagance and waste of building and renovation of office building have affected the saving of administrative cost. In view of this situation, our government has also made certain reform measures, which reflects the government's determination to reduce the cost of administration and management. Deeply aware of the importance of transforming the functions of the Government, changing the structure of fiscal expenditure and building sunshine finance. However, it should also be noted that the reform of expenditure on administrative and management costs is still in its infancy and must be a process of sustainable development, Only by constantly practicing thrift can the ideal effect be achieved. This paper first introduces the basic concept of fiscal expenditure structure, including its connotation, characteristics and so on, and then analyzes the present situation of China's fiscal expenditure structure. The comparison of the fiscal expenditure structure of developing countries reveals the following problems in the fiscal expenditure structure of our country: the proportion of administrative and management expenditure in general public service expenditure is on the high side, the proportion of fiscal education expenditure in GDP is relatively low in our country; The total amount of social security expenditure is insufficient, the structure of expenditure is unreasonable, and the regional differences are obvious. By connecting with the actual situation of our country and drawing lessons from the experience of foreign advanced financial expenditure management, we can find out the direction that our fiscal expenditure structure needs to be optimized. Some countermeasures are put forward to optimize the structure of our country's fiscal expenditure: to reduce the administrative cost and increase the utilization rate of funds; to increase the injection of national defense funds to promote the modernization of national defense construction; to increase appropriately the expenditure on science, education, culture and health; and to strengthen the expenditure on social security. Improve the social security system, improve the agricultural expenditure, improve the efficiency of fiscal expenditure, and optimize the system guarantee to maintain the financial expenditure structure of our country. In view of this, this paper studies the structure of fiscal expenditure, observes the development track of the structure of fiscal expenditure in China, analyzes the problems existing in the structure of fiscal expenditure, and finds out the strategy of optimizing and adjusting the structure of expenditure. This will have realistic significance to realize the perfection of our country's financial system and market economy system, and is also an important task of our country's financial work in the new period.
【學(xué)位授予單位】：河南大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2014
【分類號(hào)】：F812.45

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