云南财政支出结构优化问题研究
发布时间：2019-01-17 15:50
【摘要】：财政支出结构优化就是要合理调整财政支出内部各要素构成及比例,促进社会经济各领域协调发展,促进地区之间、城乡之间均衡发展,促进社会公平,以更好地提供公共产品和公共服务,满足社会公共需要。云南作为西部欠发达省份,面临着社会经济协调发展、实现跨越式发展等任务,研究云南财政支出结构优化意义重大。 本文对云南2007年至2012年之间的财政支出的项目结构、地区结构和层级结构进行了分析,查找了存在的主要问题,并分析了存在问题的原因,提出了相应的改进建议。 本文认为云南财政支出结构的特点在于公共性、民生性突出；地区之间支出水平相对均衡；省本级财政支出有一定的灵活性。存在的主要问题在于科技、文体、教育、经济建设、农业支出水平偏低；省内地区间支出水平还不够均衡；财政支出层级结构不尽合理。存在这些问题的主要原因在于云南地方财力不足；中央财政支出政策导向影响；对人力资本投资不够重视；基层政府财权、财力与事权配置不合理。 本文建议云南财政支出结构优化措施有：1.适当做大财政“蛋糕”；2.更加公平地配置财力,云南人均支出应高于全国地方平均水平,省内地区支出结构应更加公平又各有侧重；3.加大公共服务、民生支出力度,强化教育、医疗卫生、社会保障、科技、文体支出；4.农业支出保证适度增长；5.保持适度的经济建设支出；6.教育医疗社会保障等支出责任适度上移；7.公平合理地决定财政支出结构。
[Abstract]:The optimization of fiscal expenditure structure is to rationally adjust the composition and proportion of internal elements of fiscal expenditure, promote the coordinated development of various fields of social economy, promote balanced development between regions, between urban and rural areas, and promote social equity. In order to better provide public goods and public services, meet the public needs of society. Yunnan, as an underdeveloped province in the west, is faced with the task of coordinated development of social economy and realization of leap-forward development, so it is of great significance to study the optimization of financial expenditure structure in Yunnan. This paper analyzes the project structure, regional structure and hierarchical structure of financial expenditure from 2007 to 2012 in Yunnan Province, finds out the main problems, analyzes the causes of the problems, and puts forward corresponding suggestions for improvement. This paper holds that the characteristics of Yunnan's fiscal expenditure structure lie in its publicity, its prominent livelihood, the relatively balanced expenditure level between regions, and the flexibility of the provincial fiscal expenditure at the corresponding level. The main problems lie in the low level of science and technology, sports, education, economic construction and agricultural expenditure; the level of expenditure between provinces and regions is not balanced; the hierarchical structure of fiscal expenditure is not reasonable. The main reasons for these problems lie in the shortage of local financial resources in Yunnan, the influence of the central fiscal expenditure policy, the insufficient attention to the investment of human capital, and the unreasonable allocation of financial power, financial resources and administrative powers of grass-roots governments. This article suggests that Yunnan financial expenditure structure optimization measures are: 1. Properly enlarge the financial "cake"; 2. More equitable allocation of financial resources, Yunnan per capita expenditure should be higher than the national average level, the provincial expenditure structure should be more fair and focused on each other; 3. Increase public services, people's livelihood spending, strengthen education, medical and health care, social security, science and technology, sports spending; 4. Agricultural expenditure is guaranteed to increase moderately; 5. Maintain moderate expenditure on economic construction; 6. Education, medical care, social security and other expenditure responsibilities are appropriately shifted; 7. Determine the structure of fiscal expenditure fairly and reasonably.
【学位授予单位】：云南大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F812.45
本文编号：2410193
[Abstract]:The optimization of fiscal expenditure structure is to rationally adjust the composition and proportion of internal elements of fiscal expenditure, promote the coordinated development of various fields of social economy, promote balanced development between regions, between urban and rural areas, and promote social equity. In order to better provide public goods and public services, meet the public needs of society. Yunnan, as an underdeveloped province in the west, is faced with the task of coordinated development of social economy and realization of leap-forward development, so it is of great significance to study the optimization of financial expenditure structure in Yunnan. This paper analyzes the project structure, regional structure and hierarchical structure of financial expenditure from 2007 to 2012 in Yunnan Province, finds out the main problems, analyzes the causes of the problems, and puts forward corresponding suggestions for improvement. This paper holds that the characteristics of Yunnan's fiscal expenditure structure lie in its publicity, its prominent livelihood, the relatively balanced expenditure level between regions, and the flexibility of the provincial fiscal expenditure at the corresponding level. The main problems lie in the low level of science and technology, sports, education, economic construction and agricultural expenditure; the level of expenditure between provinces and regions is not balanced; the hierarchical structure of fiscal expenditure is not reasonable. The main reasons for these problems lie in the shortage of local financial resources in Yunnan, the influence of the central fiscal expenditure policy, the insufficient attention to the investment of human capital, and the unreasonable allocation of financial power, financial resources and administrative powers of grass-roots governments. This article suggests that Yunnan financial expenditure structure optimization measures are: 1. Properly enlarge the financial "cake"; 2. More equitable allocation of financial resources, Yunnan per capita expenditure should be higher than the national average level, the provincial expenditure structure should be more fair and focused on each other; 3. Increase public services, people's livelihood spending, strengthen education, medical and health care, social security, science and technology, sports spending; 4. Agricultural expenditure is guaranteed to increase moderately; 5. Maintain moderate expenditure on economic construction; 6. Education, medical care, social security and other expenditure responsibilities are appropriately shifted; 7. Determine the structure of fiscal expenditure fairly and reasonably.
【学位授予单位】：云南大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F812.45
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