【作者】 陈媛媛；

【导师】 孙文基；

【作者基本信息】 苏州大学 ， 财政学， 2008， 硕士

【摘要】 1998年后,我国财政改革的重点转向了财政支出体制,目标是逐步建立公共财政体制框架,财政部前任部长项怀城于2000年在此基础上进一步提出“建立适应社会主义市场经济要求的公共财政框架”。财政支出特别是财政支出结构作为财政政策的重要组成部分,在公共财政体制建立的过程中如何进行调整和优化,从而适应公共财政职能的要求,具有重大的意义。本文以公共财政体制的逐步建立为大背景,通过对财政支出结构理论上和实践上的分析,力图探求我国财政支出结构优化的基本思路与方法。首先,本文在对公共财政理论和财政支出结构理论进行分析的基础上,借鉴西方国家公共财政支出结构的经验,结合我国国情,提出了我国公共财政体制下财政支出结构的具体优化标准:(1)确保各项分类支出最优化,完善我国公共财政制度;(2)立足现实调整支出结构,促进我国经济的长期增长。其次,本文对我国财政支出结构的现状问题进行了分析。我国财政支出结构呈现出以下态势:各项主要支出总额都有所增长,但其在财政支出中所占比重仍存在不合理之处,财政支出“越位”与“缺位”并存:一方面,我国经济建设支出、行政费支出存在“越位”,另一方面,我国基本建设支出、支农支出、教育支出、卫生支出、社会保障支出存在“缺位”。最后,按照公共财政体制下我国财政支出结构的具体优化标准,针对存在的问题,本文在优化我国财政支出结构的问题上提出了如下对策:科学界定财政支出范围,并在此基础上科学调整和优化财政支出结构。同时,采取配套的管理机制和监督机制,以保障优化改革的实现。更多还原

【Abstract】 Since 1998, the main content of our country’s finance system innovation turned to the Fiscal Expenditure Structure, the aim was to build up frame of the Public Finance system. Minister of the Treasury Department Xiang Huaicheng mentioned in 2000, "We should build up frame of the Public Finance that fit for socialism marketing economy". Finance Expenditure especially Fiscal Expenditure Structure is an important part of the finance policy. How to adjust and improve in the process of Public Finance structure building, in order to fit for the demand of the finance function is of great significance. This thesis based on the build of Public Finance structure, analyzed Fiscal Expenditure Structure in theoretic and practice, trying to find the basic way to adjust and improve the Fiscal Expenditure Structure.First of all, Based on the analysis of the public finances theory and the fiscal expenditure structure theory, refer to the experience of the structure of public financial expenditure of the Western countries, combined with China’s national condition, the paper raised the Adjusting and Improving standard of the Fiscal Expenditure Structure under the system of the Public Finance system: (1) ensure that the every expenditure reach optimization, improve public finance system;(2) based on reality, adjusting the Fiscal Expenditure Structure ,promoting of long-term economic growth.Secondly, the paper made analysis on the status of China’s fiscal expenditure Structure. At present, financial expenditure structure takes on the following features: each item of expending amount is increasing, but somehow out of proportion; the Fiscal Expenditure "offside" and "Absent" coexist: on the one hand, China’s economic construction expenditures, administrative expenditures exist "offside" ;on the other hand, our capital expenditure, expenditure on supporting agriculture、education spending、health and social security exist "Absent" .Finally, according to the Adjusting and Improving standard of the Fiscal Expenditure Structure under the system of the Public Finance, in view of the existing problems, the paper made the following responses in optimizing the structure of China’s fiscal expenditure: scientific the definition of the Fiscal Expenditure, adjustment and optimize the structure of the fiscal expenditure. At the same time, take management and supervision mechanisms to ensure the realization of the reform optimization.更多还原