八师石河子市财政支出问题研究

发布时间：2018-09-17 09:39

【摘要】：随着时代的发展,经济体制在不断改革,与之相关的其他管理体制紧随其改革步伐,改革力度在逐渐加大。显然,担当政府进行宏观调控主要手段的财政更是与时俱进,其体制改革在不断地广泛深入。财政支出作为财政两大方面之一,在整个经济发展过程中扮演着十分重要的角色,它对市场资源的合理分配,宏观经济的有效调控,社会公平性的维护以及国有资产安全性的保护等起着无可代替的作用。所以说在改革中研究财政支出问题,根据需要与可能进行合理地调整财政资金收支,有助于提高社会资源的利用和分配效率,同时对促进经济社会的发展和完善有着重要的现实意义。八师石河子市是隶属于新疆生产建设兵团的一个县级单位,它是一座以农场为依托、工业为先导的军垦城市,城市结合乡村、工业结合农业、工农商一体化是它的主要特色。作为一座新城,发展一直是它的第一要事。同时,八师石河子市作为首批“师市合一”的城市,是其他师市的标杆,也是考察“师市合一”这一特殊体质的重要试验对象,它的成立与发展有着独特的代表性和特殊意义。目前,八师石河子市有着较为雄厚的经济实力,人均生产总值接近兵团水平,超过了新疆维吾尔自治区和全国水平,但是,相比之下,财政支出规模显然不大,财政支出占GDP比重远明显低于兵团、新疆和全国水平。于此,对八师石河子市财政支出问题进行研究,进一步合理安排支出预算,以期八师石河子市财政得到更加充分的利用,经济能够更加快速发展。文章以八师石河子市统计年鉴为主要数据来源,以八师石河子市2010-2015年的财政支出数据为基础,使用定性分析结合定量分析,理论与实践相结合等方法,主要对它的财政支出规模,包括绝对规模和占GDP比重、边际公共支出倾向以及财政支出弹性等相对规模;财政支出结构,有城乡社区支出、教育支出、一般公共服务支出、公共安全支出和其他支出等构成财政支出的主要科目进行了分析,发现其主要存在财政支出规模不足和结构缺乏合理性等问题。紧接着对八师石河子市财政支出效果以及财政支出问题及其成因进行了分析,发现财政收入低,经济结构不平衡,财政支出管理缺位等是导致财政支出问题主要因素。最后文章针对财政支出存在的问题,结合其问题成因提出适当增加财政收入、平衡财政支出和完善财政支出管理制度等有针对性的财政支出改进方案和对策建议。
[Abstract]:With the development of the times, the economic system is constantly reformed, and other management systems are following its reform step. Obviously, the finance, which acts as the main means of government macro-control, keeps pace with the times, and its system reform is deepening continuously. As one of the two major aspects of finance, fiscal expenditure plays a very important role in the whole process of economic development. It plays a very important role in the rational distribution of market resources and the effective regulation and control of the macro economy. The maintenance of social equity and the protection of the security of state-owned assets play an irreplaceable role. Therefore, to study the issue of fiscal expenditure in the course of reform, and to adjust the revenue and expenditure of financial funds reasonably according to the needs and possibilities, will help to improve the efficiency of the utilization and distribution of social resources. At the same time to promote economic and social development and improvement has an important practical significance. Shihezi City of the eighth Division is a county unit attached to the Xinjiang production and Construction Corps. It is a military reclamation city based on the farm and industry as the leading city, the city combined with the countryside, the industry combined with agriculture, and the integration of industry, agriculture and business is its main characteristic. As a new city, development has always been its first priority. At the same time, as one of the first cities, Shihezi city is the benchmark of other cities, and it is also an important test object to investigate the special physique of "the unification of division and city". Its establishment and development have unique representativeness and special significance. At present, Shihezi City, the eighth Division, has a relatively strong economic strength. The per capita GDP is close to the level of the Corps and exceeds the level of Xinjiang Uygur Autonomous region and the whole country. However, by contrast, the scale of fiscal expenditure is obviously not large. The proportion of fiscal expenditure in GDP is much lower than that of Bingtuan, Xinjiang and China. In order to make full use of Shihezi city's finance and develop economy more quickly, this paper studies the problem of expenditure in Shihezi city of eighth division, and further reasonably arranges the budget of expenditure in order to make full use of the finance of Shihezi city in the eighth division of Shihezi city. Based on the statistical yearbook of Shihezi city of Bashi division as the main data source and the fiscal expenditure data of Shihezi city from 2010 to 2015, this paper uses the methods of qualitative analysis and quantitative analysis, combining theory with practice, etc. Mainly to its fiscal expenditure scale, including absolute scale and proportion of GDP, marginal public expenditure tendency and relative scale of fiscal expenditure elasticity, the structure of fiscal expenditure, there are urban and rural community expenditure, education expenditure, general public service expenditure, etc. Based on the analysis of the main subjects such as public security expenditure and other expenditure, it is found that the scale of public security expenditure is insufficient and the structure is not reasonable. Then the paper analyzes the effect of fiscal expenditure and the problems and causes of fiscal expenditure in Shihezi City of the eighth Division. It is found that the main factors leading to the problems of fiscal expenditure are low fiscal revenue, unbalanced economic structure and lack of management of fiscal expenditure. Finally, aiming at the problems existing in the fiscal expenditure, the paper puts forward some countermeasures and suggestions for improving the fiscal expenditure, such as increasing the fiscal revenue properly, balancing the fiscal expenditure and perfecting the management system of the fiscal expenditure, combined with the causes of the problems.
【学位授予单位】：石河子大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F812.45

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