和谐社会背景下地方政府公共财政支出结构调整研究

发布时间：2018-06-21 00:09

本文选题：和谐社会 + 地方政府　；参考：《湘潭大学》2014年硕士论文

【摘要】：财政支出结构，也称“财政支出构成”，是指财政支出规模总额中各类支出的组合以及各类支出在支出总额中所占的比重。当前我国正处于社会矛盾丛生的历史阶段，发挥好公共财政的公共服务职能对于缓解社会矛盾、促进经济社会健康发展具有重大意义。以什么样的指导思想、价值理念对公共财政支出结构进行科学调整是公共财政支出改革面临的首要问题。构建和谐社会理念的提出，为公共财政支出结构调整提供了宏观思考框架，为其提供了科学的改革价值导向。首先，和谐社会作为一种深刻的治国思想，有其深刻科学内涵，从提出之初就体现出了其对社会各行各业的规范和指导作用。具体对于公共财政领域的改革来说，和谐社会对公共财政支出结构改革提出了绩效性、公共性、平衡性、长远性的价值目标。其次，公共财政支出结构所面临的问题需要从三个方面进行分析。从区域结构上来看，财政支出在城乡之间、区域之间分配不平衡；从功能结构上来看，行政事业经费、经济建设支出过大，民生保障支出、公共服务支出不足；从层级结构上来看，政府层级间职能分配不恰当，各级政府财权与事权不匹配。我国地方政府公共财政支出结构的不合理的既有历史上政府财政管理体制的改革不彻底的原因，也有政府职能错位、越位、空位的原因，还有行政官员缺乏正确政绩观的原因。最后，，以和谐社会理念为宏观思考框架，可以从四个维度出发提出调整公共财政支出结构的建议。在绩效性的要求下，公共财政支出改革需要完善政府绩效问责机制，提高功能支出比较效益；在公共性的要求下，公共财政支出应该压缩行政事业性经费，提高社会保障性支出，完善公共基础设施建设，建设民生工程，完善公共服务设施，推进社区管理；在平衡性的要求下，公共财政支出改革需要着力改革城乡二元经济体制，加大农村地区财政支出，完善转移性财政支出措施，扶持落后地区经济发展；在长远性的要求下，政府需要增加科学技术、教育等项目的财政支出，加大环境保护的财政投入，建设生态文明。
[Abstract]:Fiscal expenditure structure , also known as " financial expenditure composition " , refers to the combination of all kinds of expenditure in the total amount of fiscal expenditure and the proportion of all kinds of expenditure in total expenditure .

First of all , the harmonious society , as a kind of profound thought of ruling the country , has its profound scientific connotation , which reflects its normative and guiding role in all walks of society from the beginning .

Secondly , the problems faced by the public financial expenditure structure need to be analyzed from three aspects . From the regional structure , the financial expenditure is unbalanced among the urban and rural areas .
From the functional structure , the funds of administrative cause , the excessive expenditure of economic construction , the expenditure of livelihood security and the shortage of public service expenditures ;
On the basis of hierarchical structure , the allocation of functions between governments is inappropriate . There is no match between the government ' s financial rights and the right of affairs at all levels . The unreasonable structure of public financial expenditure of local government in our country is not only the cause of the reform of governmental financial management system in history , but also the cause of the dislocation of government function , the offside and vacancy , and the lack of correct performance of administrative officials .

Finally , based on the concept of harmonious society as the macro - reflection framework , we can put forward the proposal of adjusting public financial expenditure structure from four dimensions . Under the requirement of performance , public financial expenditure reform needs to improve the government performance accountability mechanism and improve the comparative benefit of function expenditure ;
Under the requirement of public nature , public financial expenditure should compress administrative and public expenditure , improve social security expenditure , improve public infrastructure construction , construct livelihood projects , improve public service facilities and promote community management ;
Under the requirement of balance , the reform of public finance expenditure needs to focus on reforming the dual economic system of urban and rural areas , increasing the financial expenditure in rural areas , perfecting the measures of transferring fiscal expenditure , and supporting the economic development in the backward area ;
Under the long - term requirement , the government needs to increase the financial expenditure of science and technology , education and other projects , increase the financial input of environmental protection and build ecological civilization .
【学位授予单位】：湘潭大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F812.45

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