山东省财政支出结构优化研究

发布时间：2018-02-09 10:56

本文关键词： 山东省财政支出结构优化经济发展　出处：《山东财经大学》2014年硕士论文　论文类型：学位论文

【摘要】：随着我国财政体制改革的不断深化，地方政府财政支出占我国财政总支出的比重逐步增加，地方财政的地位逐步提高，地方财政支出结构也在不断优化，但是，目前我国地方财政支出中存在许多问题，严重制约地方政府职能的实现和改革进程。山东省是我国北方的经济强省，近些年财政支出增幅也较显著，2012年全省实现财政支出5904.52亿元，比上年增长18.04%。在经济高速发展，财政支出规模不断扩大的同时，山东省财政支出结构是否合理，在现阶段下是否是最优结构以及如何解决财政支出结构中所存在的问题都有待探讨。本文在借鉴国内外相关理论和研究方法的基础上，分析了山东省财政支出结构的现状，并通过实证分析找到山东省的最优财政支出结构，，并与实际财政支出结构做了比较。在此基础上本文梳理了山东省财政支出结构存在的问题，并找出产生这些问题的原因，借鉴其他省份的经验提出了相应的政策建议。本文的创新之处在于根据以往的最优财政支出结构的模型，运用山东省17个地市的面板数据构造了一个简单适用于山东省的最优财政支出结构模型，通过最优结构与实际结构的比较，找出山东省财政支出结构优化的思路和方法。
[Abstract]:With the deepening of our country ' s financial system reform , the financial expenditure of the local government accounts for the gradual increase of the proportion of our country ' s total financial expenditure , the position of the local finance gradually increases , and the structure of the local fiscal expenditure is continuously optimized . However , there are many problems in the local fiscal expenditure in our country , which seriously restricts the realization and the reform process of the local government function . Shandong province is the province of economy in the north of China , the increase of fiscal expenditure in recent years is also remarkable . In 2012 , the financial expenditure in Shandong province reached RMB 5904 . 52 billion yuan , up 18.04 % over the previous year . At the same time , whether the structure of fiscal expenditure in Shandong province is reasonable , whether it is the optimal structure at this stage and how to solve the problems existing in the structure of financial expenditure should be discussed . Based on the relevant theories and research methods at home and abroad , this paper analyzes the current situation of the structure of fiscal expenditure in Shandong province , and finds out the structure of the optimal financial expenditure in Shandong province through empirical analysis , and compares it with the structure of actual financial expenditure . On the basis of this , the paper analyzes the problems of the structure of fiscal expenditure in Shandong province and finds out the reasons for these problems , and puts forward some corresponding policy suggestions from the experience of other provinces . The innovation of this paper is based on the previous model of the optimal financial expenditure structure , using the panel data of 17 cities in Shandong province to construct a model of optimal financial expenditure structure which is simple and suitable for Shandong province . Through the comparison between the optimal structure and the actual structure , the thought and method of the structure optimization of fiscal expenditure in Shandong province are found out .

【学位授予单位】：山东财经大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F812.45

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