论地方财政支出效益-区域经济学专业论文.docxVIP

摘要长期以来，我国理论界和财政实际工作部门都把主要精力放在 摘要 长期以来，我国理论界和财政实际工作部门都把主要精力放在 如何提高财政收入上，而对财政支出效益尤其是地方财政支出效益 的研究不够。但是事实上，当前地方财政困难虽然表现为地方财政 收入不足，其根源之一却在于地方财政支出效益的低下。因此要缓 解地方财政困难，就必须解决地方财政支出过程中存在的各种问 题，提高地方财政支出效益。 本文分三个部分对地方财政支出效益加以研究。文章首先论述 了地方财政支出效益的一般理论知识，简述了地方财政支出分类及 地方财政支出效益的分类，并对地方财政支出效益的衡量方法和影 响因素以及地方财政支出效益的地位和作用加以论述。其次，对我 国地方财政支出效益进行了比较详细的分析，分析了我国地方财政 支出效益的现状，并对影响我国地方财政支出效益的一些因素如理 财观念、地方财政支出总量、地方财政支出结构、地方财政支出管 理以及地方财政监督等进行了研究。最后，文章针对我国地方财政 支出存在的一些问题及我国地方财政支出效益低下的原因，提出了 一些提高我国地方财政支出效益的对策和建议：即从理财观念、地 方财政支出总量、地方财政支出管理、地方财政监督等方面入手来 改善地方财政支出，提高地方财政支出效益。 关键词： 地方财政收入地方财政支出地方财政支出效益 AbstractFor Abstract For a long time，our local governments focus on fiscal income more but on fiscal expenditure less．and pay less attention to the benefit of local fiscal expenditure．which leads to the current difficulty of 10cal finance．In order to overcome such difficulty，we must solute all sorts of problems in local fiscal expenditure． T11is essay is divided into three parts．First．it discusses the general theory of the benefit of lOCal fiscal expenditure．It deals with the classification of local fiscal expenditure，the classification of the benefit of local fiscal expenditure．Furthermore，it discusses the method of scaling the benefit of local fiscal expenditure，the status and function of the benefit of lOCal fis cal expenditure．Second．the essay makes a detailed positive analysis of the benefit of lOCal fiscal expenditure．It analyzes the actuality of the benefit of local fiscal expenditure．and discusses the factors that affect the bene丘t of local fiscal expenditure，such as financial ideology,the total quantity of local fiscal expenditure，the structure of local fiscal expenditure，the management of local fiscal expenditure and the supervision of local fiscal finance．Finally,aiming at the problem during the local fiscal expenditure and the reason that lead to the lOW benefit of local fiscal expenditure，the essay puts forward some countermeasure and suggestion about how to increase the benefit of local fiscal