关于中国财政支出的结构性研究-财政学专业论文.docxVIP

摘 摘 要 随着社会主义市场经济体制的确立和建立公共财政的构想，我国财政改革进 入了以财政支出管理改革为重点的新阶段，调整和优化财政支出结构是我国财政 管理改革一项重要而紧迫的任务。财政支出结构是与政府活动范围相适应的，财 政支出是实现政府职能的手段，财政支出结构的优化调整必须服从政府职能、经 济发展阶段和财政支出规模总体发展变化趋势。 我国财政学界就如何调整和优化财政支出结构进行了很多研究，提出了许多 观点和政策措施。本论文在借鉴国内外理论与实践的基础上，以市场经济条件下 的公共财政理论为基础，通过建立计量模型，深入地研究了各部分财政支出结构 对于经济增长和社会公平的影响，同时结合国际比较和我国现阶段财政支出结构 的现状，提出了如何进一步优化我国财政支出结构的思路和对策。 关键词：财政支出结构经济增长基尼系数 分类号：F810．45 AbstractWith Abstract With the establishment of socialist market economic system and public finance concept，the financial reform in China has entered a new period in which the reform of financial expenditure management is the key point，and the adjustment mad optimization of the financial expenditure structure is an important and urgent task of financial management．The financial expenditure structure should accord to the scope of the government activities，and the financial expenditure is way tO realize the function of the government．The adjustment and optimization of the financial expenditure sr2ructute must comgly with the tendeucy of the government function， economic development stage and financiN expenditure scale． In China，specialists in financial field have made lot of research focusing on the adjustment and optimization of financial expenditure structure，and have referred many view points and politic measures．In this essay,on the basis of domestic and foreign theories and public finance theory in market economic condition，We have construct Econometrics models to deeply analyze the impact different part of financial expenditure on the economic development．At the sanle time，we combined the international comparison and current financial expenditure condition，and referred to means and strategies tO fui*tller optimize China’S financial expenditure structure， Key Words：Financial Expenditure Structure，Economic Development，GINI Index Classification Number：F8】O，45 关于中国财政支出的结构性研究引言 关于中国财政支出的结构性研究 引言 一、问题的提出 进入20世纪以来，从全球范围来看，世界各国的财政支出无论从绝对量 上还是相对量。巴都有不断增长的趋势。经济发达国家的财政支出占GDP的比 重从19世纪末的10％左右，上升到20世纪末的45％左右。