WTO条件下我国政府支出改革研究

【作者】 何蓉；

【导师】 郭平；

【作者基本信息】 湖南大学 ， 财政学， 2003， 硕士

【摘要】 在经济全球化的时代背景下，当中国选择了市场经济并通过加入WTO来融入国际经济主流体系时，也就意味着中国选择了市场竞争并接受了相关规则的约束。因此，如何按照WTO规则提出的规范、灵活、效率、透明的要求，转变政府职能，推进我国政府支出的改革是当前一个重大的课题。 笔者在分析了WTO的基本原则和具体规定的基础上，将WTO规则灵活运用于政府支出改革中，归纳出WTO对政府支出改革提出的要求；然后运用统计、比较分析等方法，对政府支出的现状进行实证分析，试图从实证分析中发现问题；再次，借鉴国际经验，将理论运用于实际，在遵守WTO一般原则的前提下，兼顾我国是以发展中国家的身份加入WTO的现实，充分利用WTO中发展中国家的例外条款和优惠措施，制定相应的对策，推进改革，探讨今后政府支出改革的基本方向和具体思路。即：科学界定政府支出的范围，优化政府支出的结构；推进部门预算、政府支出方式、国库集中支付制的改革，共同构筑高效的政府支出管理体系；按照WTO的要求，革新传统的政府支出方式；进行绩效考核，追求政府支出的效率等。更多还原

【Abstract】 China has chosen market competition and accepted the binding force from the relative rules when China has chosen market economy and been harmony with international economic mainstream system through joining WTO. Therefore, it has been an important question deserving study to how to transform the government’s function and promote our government expenditure reform according to the requirement of standard, flexible, efficient and transparent put forward by WTO rules.Firstly, the author analyses the basic principles and the detailed stipulations of WTO, applies them into the reform of government expenditure. Secondly, the author analyses the situation of our government expenditure and finds some questions by using the ways of statistics and comparison. Thirdly, on the basis of learning form international lessons, it proposes the reform’s whole thinking and detailed measures in the future.(1) To define the scope of government expenditure and optimize the structure of government expenditure;(2) To promote the reform of department budget, the way of government expenditure and direct income gathering and payment by treasure in order to construct the efficient management of government expenditure;(3) To reform the traditional way of government expenditure in line with the request of WTO;(4) To draw attention to the efficiency of government expenditure.更多还原