宁夏财政支出结构优化分析研究.pdfVIP

摘 要 财政支出结构优化与调整，是我国在今后一个相当长的时期内财政发展与改革面临的一 个重要课题。它关系到财政支出的有效性，关系到财政支出原则的贯彻、目标的实现，国际 收支平衡和经济增长问题。近年来，宁夏财政运行中存在一定的问题和困难。究竟宁夏财政 支出结构为何种状态才是合理的，以及宁夏财政支出结构与经济增长的关系是怎样的？本文 采用了实证研究与规范研究相结合，动态分析与静态分析相结合的研究方法，对宁夏的财政 支出结构作了比较详尽合理的分析。 全文分五个部分对这一问题进行了研究。第一章绪论。主要介绍本文的选题背景，以及 研究方法和研究框架、意义。第二章为理论分析部分。考察了公共财政支出结构的内涵和特 征，以及地方财政支出结构的理论，梳理了其理论体系。第三章考察宁夏财政支出结构的现 状。对改革开放以来宁夏的财政支出结构从动态的角度进行实证分析，并发现存在的问题及 对原因进行分析。第四章宁夏财政支出结构与经济增长的实证分析。主要是以投资和财政支 出占的财政支出的比重作为自变量，建立关于经济发展的模型，搜集宁夏 1985-2006 年的相 关数据，运用计量经济软件 Eviews 进行回归分析，得出各个自变量的弹性系数及与经济发展 的相关度，从而为下文确定财政支出结构优化的切入点打下基石出。第五章宁夏财政支出结 构优化的原则和对策。 关键词：经济发展；优化；财政支出结构 I Abstrct Optimization and adjustment of fiscal expenditure structure that a country for a long period of time and reforms in the financial development is an important issue. It is related to the effectiveness of expenditure related to the implementation of the principle of fiscal spending, goals, balance of payments and economic growth. In recent years, Ningxia, there are some financial operation of the problems and difficulties. What kind of Ningxia state fiscal expenditure structure is reasonable, and the structure of fiscal expenditure in Ningxia is the relationship between economic growth and how? This paper uses empirical research combined with the specification of dynamic analysis and static analysis methods combined, the fiscal expenditure structure of Ningxia were more detailed and rational analysis. Paper is divided into five parts. The first chapter describes the background, and research methods and research framework, significance. The second chapter is the theoretical analysis. Investigated the structure of public expenditure and characteristics of content, as well as the theory of local fiscal expenditure stru