中国财政支出结构存在的问题及优化对策

发布时间：2018-03-27 16:11

本文选题：财政支出　切入点：结构问题　出处：《河南大学》2014年硕士论文

【摘要】：财政支出一直是国家实行财政政策的重要工具，也是国内外学者们关注的焦点。国家财政要在新时期发挥更有效的作用，就要认识到财政支出结构存在的问题，并进一步优化财政支出结构。这样才能增强财政资金利用效率，促进我国经济稳步增长，进而提高人民的生活水平，增强社会的公平性。学者普遍认为，随着中国经济的转型，财政支出结构为适应国家政府职能的变化，也将改变。财政支出作为政府分配资源的重要部分，正确的财政支出结构是调节经济、社会发展和优化经济结构的有力杠杆。我国财政逐渐由建设型财政向公共财政发展，这就意味了，公共服务将成为发展的重点，改善民生显得重中之重，教育、看病、养老、住房问题是当今压在人民群众身上的几座大山，人民迫切希望政府部门可以通过发挥职能改变这种现状。这就要求政府把满足人民基本生存需要公务服务为己任，是新时期财政的一项重要任务。我国财政支出结构向公共服务倾斜，那么其他财政支出必然要减少。就目前财政支出情况来看，以一般性支出为例，行政管理费用占比大、增加速度快。这种情况的出现是由于政府机构人员庞大，行政成本没有很好的控制。如公务用车、会议经费、公务接待、因公出国等经费增长过快，办公楼修建改造铺张浪费等问题影响了行政管理费用的节约。针对这种状况，，我国政府也做出了一定的改革措施,体现了政府要降低行政管理成本的决心，深刻认识到转变政府职能，改变财政支出结构，打造阳光财政的重要性。但是也应看到，行政管理费用支出改革还在初级阶段，必须是一个可持续的发展过程，只有不断厉行勤俭节约，才能达到理想效果。本文以中国财政的支出结构为探究目标，先介绍了财政支出结构的基本概念，包含它的内涵，特点等。接着分析我国财政支出结构的现状，通过与主要发达国家，发展中国家财政支出结构对比，揭示出我国财政支出结构存在以下问题：一般公共服务支出中行政管理费用支出比重偏高；我国财政教育开支占GDP的比重较低；社会保障支出总量不足、支出结构不合理、地区差异显著等问题。通过联系我国实际和借鉴外国先进财政支出管理经验，得出我国财政支出结构需要优化的方向。最后，提出优化我国财政支出结构的对策：降低行政成本,提高资金使用率；增加国防资金注入，推动现代化国防建设；适度提高科教文卫方面的支出；增强社会保障支出，完善社会保障制度；提升农业方面的支出，提高财政支出的效能；对维护我国财政支出结构的制度保证做出优化。鉴于此，对财政支出结构进行研究、观察中国财政支出结构发展轨迹、分析财政支出结构存在问题、找寻优化调整支出结构的策略、这将对实现我国财政体制和市场经济体制的完善具有现实意义，也是新时期我国财政工作的一项重要任务。
[Abstract]:Fiscal expenditure has always been an important tool for the country to implement fiscal policy, and is also the focus of attention of scholars at home and abroad. In order to play a more effective role in the new period, the state finance must recognize the problems existing in the structure of fiscal expenditure. And further optimize the structure of fiscal expenditure. Only in this way can we enhance the efficiency of the utilization of financial funds, promote the steady economic growth of our country, and then improve the living standards of the people and enhance social fairness. Scholars generally believe that with the transformation of the Chinese economy, The structure of fiscal expenditure will be changed to adapt to the change of government function. Fiscal expenditure as an important part of the allocation of resources by the government, the correct structure of fiscal expenditure is a powerful lever to regulate the economy, social development and optimize the economic structure. Public services will become the focus of development, and improving the people's livelihood is a top priority. The problems of education, medical treatment, old-age care and housing are some of the mountains that are now weighing on the people. The people are eager for the government to change the status quo by performing its functions. This requires the government to make it its duty to meet the basic survival needs of the people. This is an important task of finance in the new period. If our fiscal expenditure structure tilts towards public services, other fiscal expenditures will inevitably be reduced. In the light of the current fiscal expenditure situation, taking general expenditure as an example, administrative and management expenses account for a large proportion. The increase is rapid. This situation is due to the large number of people in government agencies and the lack of good control over administrative costs. For example, official vehicles, conference funds, official hospitality, and so on, have increased too fast because of business trips. The extravagance and waste of building and renovation of office building have affected the saving of administrative cost. In view of this situation, our government has also made certain reform measures, which reflects the government's determination to reduce the cost of administration and management. Deeply aware of the importance of transforming the functions of the Government, changing the structure of fiscal expenditure and building sunshine finance. However, it should also be noted that the reform of expenditure on administrative and management costs is still in its infancy and must be a process of sustainable development, Only by constantly practicing thrift can the ideal effect be achieved. This paper first introduces the basic concept of fiscal expenditure structure, including its connotation, characteristics and so on, and then analyzes the present situation of China's fiscal expenditure structure. The comparison of the fiscal expenditure structure of developing countries reveals the following problems in the fiscal expenditure structure of our country: the proportion of administrative and management expenditure in general public service expenditure is on the high side, the proportion of fiscal education expenditure in GDP is relatively low in our country; The total amount of social security expenditure is insufficient, the structure of expenditure is unreasonable, and the regional differences are obvious. By connecting with the actual situation of our country and drawing lessons from the experience of foreign advanced financial expenditure management, we can find out the direction that our fiscal expenditure structure needs to be optimized. Some countermeasures are put forward to optimize the structure of our country's fiscal expenditure: to reduce the administrative cost and increase the utilization rate of funds; to increase the injection of national defense funds to promote the modernization of national defense construction; to increase appropriately the expenditure on science, education, culture and health; and to strengthen the expenditure on social security. Improve the social security system, improve the agricultural expenditure, improve the efficiency of fiscal expenditure, and optimize the system guarantee to maintain the financial expenditure structure of our country. In view of this, this paper studies the structure of fiscal expenditure, observes the development track of the structure of fiscal expenditure in China, analyzes the problems existing in the structure of fiscal expenditure, and finds out the strategy of optimizing and adjusting the structure of expenditure. This will have realistic significance to realize the perfection of our country's financial system and market economy system, and is also an important task of our country's financial work in the new period.
【学位授予单位】：河南大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F812.45

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