长沙市公共财政支出的实证研究

发布时间：2018-03-19 02:05

本文选题：地方公共财政　切入点：支出　出处：《湖北大学》2014年硕士论文　论文类型：学位论文

【摘要】：长沙市是湖南省省会,中南部地区重要的工商业城市之一,其公共财政支出上存在的问题在某种程度上反映出我国中部地区的主要情形和存在的限制因素。因此,对长沙市公共财政支出进行研究,不论是对湖南省其他地区还是对我国中部地区其他省市都有一定的参考价值。虽然长沙市财税部门积极应对各种风险与不利因素,为长沙市财政工作做出一次又一次的突破与进展,但是,近年来,长沙市在积极推进民生财政的同时,面临宏观经济形势偏紧、房产调控政策及结构性减税政策、干旱等一系列消极因素的影响,财政压力不断加大,而隐含在社会发展与财政改革中的一些制约因素也日趋显露。因此,为了优化资源配置,使有限的公共产品科学有效地分配到无限的需求上去,就需要对长沙市公共财政进行研究,并从中发现问题,提出问题,从而找出优化公共财政支出的方式并对其进行科学合理的调整。本文从公共财政基本理论着手,结合长沙市地方财政的实际情况展开对地方公共财政支出研究,同时将改善民生、为公众服务作为研究地方公共财政的出发点和落脚点,从长沙市公共财政的支出规模与支出结构方面进行实证分析,并通过分析、思考得出目前所面临的问题,进而提出有关完善地方公共财政支出及结构的一些想法与举措。本文第一部分为绪论部门,首先,对选题的背景和意义做出简单介绍,并对研究方法及主要思路进行简要叙述；其次,根据经济学流派对财政学理论主要思想进行简单分类,概括西方公共财政支出相关的研究成果,并对国内学术界公共财政基础理论研究进行简单综述,同时对国内外现有研究进行简单评述；最后,对本次论文的创新之处与不足点做总结。第二部分是对地方财政支出的基本理论阐述,笔者首先对中央财政与地方财政的关系进行初步认识,在理解公共财政支出与地方公共财政支出的涵义后,介绍地方公共产品理论导向与有效供给,认为地方公共财政部门的主要责任是对资源的优化配置,并通过提供公共产品来体现,同时,只有通过政府的行动与配置才能实现地方公共产品的有效供给。第三部分是对长沙市公共财政的实证分析,通过搜集大量数据并整理后,对长沙市公共财政的支出规模与结构进行解剖,同时通过比较分析,最终发现公共财政支出并没有一个统一的结构和通用的标准,只有随着民众需求的不断变化而不断对财政支出进行与地区实情相适应的合理调整才是最优的选择。第四部分,通过比较研究,提出长沙市公共财政支出面临财政增收与支出规模不匹配、“吃饭财政”困境尚未摆脱、科教文支出尚未形成一个健康长效并且稳定的支出保障机制以及医疗卫生支出、社会保障和就业支出不足四个主要问题,同时针对问题相应提出改善措施与办法；第五部分,结语部分,对本文的研究做出总体概括。
[Abstract]:Changsha city is the capital of Hunan Province, one of the most important industrial and commercial city in central and southern regions, the public expenditure on the question reflects the situation in the central region of our country and the restricted factors in some extent. Therefore, to study the Changsha city public expenditure, whether on or to other areas of Hunan Province China's central region and other provinces have a certain reference value. Although the tax department Changsha actively deal with various risks and adverse factors, make a breakthrough and progress, again and again for the Changsha finance work but, in recent years, Changsha in actively promoting the finance of people's livelihood at the same time, facing the macroeconomic situation is tight, real estate control policy and the policy of structural tax cuts, effects of drought and a series of negative factors, fiscal pressures continue to increase, which implied in the social development and the reform of the financial system about some factors Increasingly revealed. Therefore, in order to optimize the allocation of resources, the limited public goods effectively allocated to the unlimited demand up, we need to research on the Changsha city public finance, and to identify problems, ask questions, and find out the optimal way of public expenditure and scientific and reasonable adjustment from the basic on it. The theory of public finance to proceed, according to the actual situation of the local finance Changsha of public expenditure, and improve people's livelihood, for the public service as the starting point and the end point of local public finance, the empirical analysis from Changsha city public finance expenditure and expenditure structure, and through the analysis, thinking that at present the problems faced, and puts forward some ideas and measures about the improvement of the local public financial expenditure and structure.
The first part is the introduction, firstly, the background and significance of the topics and make a brief introduction, a brief description of the main ideas and research methods; secondly, according to the classification of simple economics finance theories, summarized the western public finance expenditure related research, and a brief summary of the domestic academic circles research on the basic theory of public finance, and the existing research at home and abroad were simply reviewed; finally, summary of innovation and insufficient points of this thesis. The second part is on the basis of the local fiscal expenditure theory, the author first analyzes the relationship between central finance and local finance preliminary understanding, in the understanding of public finance expenditure and the meaning of local public expenditure, the local public goods theory oriented and effective supply, that the main responsibility of local public finance department is on The optimal allocation of resources, and through the provision of public goods to reflect, at the same time, only the local public products through action and configuration to the government's effective supply. The third part is the empirical analysis of public finance Changsha City, by collecting large amounts of data and finishing, the anatomy of the public finance expenditure scale and structure of the Changsha city. At the same time, through the comparative analysis, finally found the public expenditure does not have a unified structure and common standards, only with the changing needs of the people and of the financial expenditure to make reasonable adjustments to adapt to the truth of the area is the optimal choice. In the fourth part, through the comparative study, put forward Changsha city public expenditure is facing financial income and expenditure scale does not match, eating finance difficulties have yet to get rid of, scientific and educational expenditure has not yet formed a long-term stable and healthy insurance expenditure Barrier mechanism and four main problems of medical and health expenditure, social security and employment expenditure are insufficient. At the same time, corresponding improvement measures and measures are put forward for the problems. The fifth part, the epilogue, makes a general summary of the research in this paper.

【学位授予单位】：湖北大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F812.45

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