安徽省财政支出绩效研究

发布时间：2018-06-03 02:21

本文选题：财政支出 + 绩效　；参考：《安徽财经大学》2014年硕士论文

【摘要】：由于公共品、外部性以及市场失灵等问题,使得财政活动成为调节经济的一项重要活动。其中财政收入和财政支出是政府实现其职能和进行资源配置的两项基本手段,而相比于财政收入,财政支出更能体现政府活动的范围和方向以及政府的职能。合理有效的财政支出政策有利于转变经济增长方式、合理配置资源、实现政府职能以及保证社会公平进而实现和谐社会的目标。改革发展的每一步都离不开财政支出。而财政支出活动所取得的实际效果和业绩,即财政支出绩效究竟如何?这是一个社会热点问题,也是本文研究的重点。财政支出绩效最能反映政府的行为和责任以及对社会经济发展的客观影响。但很长时期以来,我国财政支出的目标是扩大规模而不是提高绩效。本文在此大背景下,结合财政支出绝对规模持续扩大而财政支出结构不合理、支出绩效不高的实际情况,从安徽省出发,基于相关理论和计量经济方法,构建财政支出绩效研究的框架,探讨自1990年以来安徽省财政支出规模和结构变化的特征,将社会公平问题纳入其中,从总量和结构两个方面分析财政支出对于经济增长和社会公平的影响效应,研究财政支出在关注总量的同时如何注重结构的优化,在追求经济持续稳定增长的同时如何兼顾社会公平与和谐。
[Abstract]:Due to the problems of public goods, externality and market failure, financial activities have become an important activity in regulating the economy. Fiscal revenue and fiscal expenditure are two basic means for the government to realize its functions and allocate resources. Compared with fiscal revenue, fiscal expenditure can better reflect the scope and direction of government activities and the functions of the government. Reasonable and effective fiscal expenditure policy is beneficial to the transformation of economic growth mode, rational allocation of resources, the realization of government functions and the guarantee of social equity and the realization of the goal of a harmonious society. Every step of reform and development cannot be separated from fiscal expenditure. And the actual effect and performance of fiscal expenditure activities, that is, fiscal expenditure performance? This is a hot social issue, but also the focus of this study. Financial expenditure performance can best reflect the behavior and responsibility of the government and the objective impact on social and economic development. But for a long time, the goal of our fiscal expenditure is to expand scale rather than improve performance. Under this background, considering the situation that the absolute scale of fiscal expenditure continues to expand, the structure of fiscal expenditure is unreasonable, and the performance of expenditure is not high, this paper starts from Anhui Province, based on the relevant theory and econometric methods. This paper constructs the framework of financial expenditure performance research, probes into the characteristics of the scale and structure changes of fiscal expenditure in Anhui Province since 1990, and includes social equity issues in it. This paper analyzes the effect of fiscal expenditure on economic growth and social equity from two aspects of total amount and structure, and studies how to pay attention to the optimization of structure while paying attention to the total amount of fiscal expenditure. In pursuit of sustained and stable economic growth at the same time how to give consideration to social equity and harmony.
【学位授予单位】：安徽财经大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F812.45

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