以改善民生为基调宫晓霞.pdf

财政金融 FINANCE 财政支出结构的优化路径： 以改善民生为基调* Optimization Measurements of Financial Expenditure: Based on Improving People ’s Livelihood 宫晓霞 内容提要 近年来虽然我国的财政支出结构不断优化，经济事务支出占财政支出的比重持续下降，与此同时财政用 于教育、社会保障、医疗卫生和住房保障等民生领域的支出相应增加，但与世界其他国家的财政支出结构相比较，我 国财政用于教育、医疗卫生、社会保障、住房保障等民生领域方面的支出仍然偏少。 因此，为更好地保障和改善民生, 必须优化财政支出结构， 把压缩的公共服务支出和减少竞争性领域投资后增加的财政资金的一定比例用于民生领 域，加大对民生的投入力度。 关键词 民生 财政支出结构 教育支出 社会保障支出 医疗卫生支出 作者单位 山东经济学院财政金融学院 山东济南 250014 Gong Xiaoxia ’ Abstract: In recent years, China s fiscal expenditure structure has been optimized, the proportion of expenditure of economic affairs in the financial expenditure has been declined, and the expenditure in education, social security, health care and housing, livelihood security and other areas has been increased accordingly. However, compared ’ with other countries, China s government expenditure for education, health care, social security, housing, livelihood ’ security, and other aspects is still low. In order to protect and improve people s livelihood, we must optimize the structure of financial expenditure, put a certain proportion of funds for the livelihood, which includes the compressed expenditure on public services and the increased fiscal fund by reducing the investment to the competition field, and increase the input into the peoples livelihood. ’ Key words: protect and improve people s livelihood, optimizing the fiscal expenditure structure, education expendi- ture, social security expenditure, medical and health expenditure 近几年，民生问题已成为社会关注的热点，也是摆在党和政府面前的头等