财政学 第04章 财政支出规模及效益评价 翻译.pptVIP

中国金融出版社 中国金融出版社 Chapter4 Scales and Efficient Evaluations of Fiscal Expenditures Learning Objectives Lesson1 Significance and Classification of Fiscal Expenditures Ⅰ、Significance of Fiscal Expenditures （ⅰ）The fiscal expenditure is the main means to achieve the government’s financial function In the three links of revenue, expenditure and capital management of the modern fiscal activities, fiscal expenditure is the purpose. Expenditure is the necessary condition of realizing the government’s function. The scale of fiscal expenditure to a degree decides the scope and function of a government’s function. If there is no fiscal expenditure, any power can not be maintained. Lesson1 Significance and Classification of Fiscal Expenditures Ⅰ、Significance of Fiscal Expenditures （ⅱ） The fiscal expenditure is an important way to achieve the adjustment of economic structures Fiscal capital of fiscal expenditure is the intensive investment with large-amount and long term, it not only stands for the national macro-policy, but also investment items have the characteristics of foundation, long term and concentration, which will have an important influence on market economy, and it can make up for the market weakness, correct market failure, and play an important role in adjusting and optimizing economic structure. Lesson1 Significance and Classification of Fiscal Expenditures Ⅰ、Significance of Fiscal Expenditures （ⅲ）The fiscal expenditure is an important way to achieve social justice The fiscal expenditure of the government can form the second distribution in the distribution field, based on the first distribution of the market distribution and arranged as a schedule by the government, which makes all the areas and economic objects form the setup of social and economic balanced development and promote the social distribution to reach a relatively fair state, with the help and guidance of fiscal expenditure. Lesson1 Significance and Classification of Fiscal Expenditures Ⅱ、Classifi