对我国财政支出规模和结构的研究-政治经济学专业论文.docxVIP

摘要 摘 要 I I 摘 要 财政支出作为政府分配的重要组成部分 不仅是维持政府职能的财政基础 也是市场经济下政府活动的范围和内容的总体概括 它在经济生活和社会生活中 占有举足轻重的地位 因此对我国财政支出进行研究的意义重大 本文在对财政 支出的一般问题 如财政支出的概念界定 分类及意义进行了阐明之后 分别对 我国财政支出规模 结构和效益进行分析 采用横向和纵向的比较 发现我国财 政支出中存在着诸多问题 如支出总量不足 财政支出比率低 财政支出结构中 的 越位 与 错位 的现象以及财政支出效益低下等 并从我国实际出发 有 针对性地指出造成这些问题的原因 其中不仅涉及到了主观方面的原因 还涵盖 了制度和管理体制等方面的原因 在最后提出了优化财政支出规模 结构和效益 的各项措施 其中包括财政支出理念的转变 财政支出规模的合理界定 财政支 出结构的优化 加强财政支出管理和监督 提高财政支出效益 关键词 财政支出 财政支出规模 财政支出结构 财政支出效益 Abstract Abstract II II Abstract As the important part of governmental distribution, financial expenditure is not only the financial foundation of keeping governmental function, but also the totality of content summarizing government the ranges of activity under the market economy .It plays an important role in our economic lives and social lives. So it is significant to carry on the study of the financial expenditure of our country. First this text clarifies general problems in financial expenditure such as definition, classification and meaning of financial expenditure, then analyses about the scale ,structure and benefit of financial expenditure of our country separately , adopting horizontal and vertical comparison, there are a great deal of questions existing in the expenditure of our country, for instance expenditure total amount insufficient, expenditure rate low, phenomenon of expenditure off side and misplace in the structure and low benefit of financial expenditure etc. And setting out from our country actually, point out the reason causing these questions pointedly, not only involved the reason of the subjective respect among them, but also contained the reasons of the respect such as the system and management system etc. It puts forward measures to optimize the scale, structure and benefit of financial expenditure at last, including the transition of the expenditure theory; the rational definition of the scale of financial expenditure; the optimization of the structure of financial expenditure; strengthen the management and supervis