优化政府财政支出结构的研究

优化政府财政支出结构的研究

财政一班 李东 20124160107

摘要

我国已进入改革发展的关键时期，经济体制深刻变革，社会结构深刻变动，利益格局深刻调整，思想观念深刻变化。这种空前的社会变革，给我国发展进步带来巨大活力，也存在不少影响社会公平的矛盾和问题，主要是：城乡、区域、经济社会发展很不平衡，就业、社会保障、收入分配、教育、医疗等方面关系群众切身利益的问题比较突出。转型时期我国政府职能的转变以建立廉洁、高效、灵活的政府为主要目标，即要从经济建设型政府转变为公共服务型政府。近年来政府收入增加很快，为政府职能的转变提供了重要的保障。 然而由于公共财政支出的结构还不尽合理，还存在如行政成本过高等问题，所以，政府财政支出结构和规模的优化就成为转变政府职能、改革目前政府职能中依然严重的“越位”、“错位”、“缺位”等问题的关键。

本文从政府财政支出与服务型政府的关系出发，对当前我国政府财政支出结构存在的问题进行阐述，分析了我国政府财政支出结构问题的原因，最后探讨了优化我国政府财政支出结构的对策建议。

关键词：财政支出；优化结构；转移支付；对策

Abstract

Our country has entered a critical period of reform and development, profound changes in the economic system, a profound change in social structure, a profound readjustment of the pattern of interests, ideas, profound changes. This unprecedented social change, bring tremendous vitality to China's development and progress, there are many contradictions and problems of social equity are: urban and rural, regional, economic and social development is very uneven, employment, social security, income distribution, education, health care and other aspects of the relationship between the vital interests of the more prominent issues. Transition period of China's transformation of government functions to create a clean, efficient and flexible government of the main objectives, namely the building from the economic transformation of government as a public service-oriented government. Increase in government revenue in recent years, provides an important guarantee for the transformation of government functions. Of public expenditure structure is not reasonable, however, still exist, such as high administrative costs, so the optimization of the structure and scale of government expenditure on the transformation of government functions, to reform the current functions of the government is still serious \

Departure from the relationship between government spending and service-oriented government, described the current problems in our government fiscal expenditure structure, the cause of the problem of our government fiscal expenditure structure, and finally discuss the suggestions optimize the fiscal expenditure structure of our government.

Keywords: fiscal expenditures; optimize the structure; transfer payments;

countermeasures

目 录

一、政府财政支出与服务型政府的关系 ................... 1 二、当前我国政府财政支出结构存在的问题 ............... 2 （一）教育支出缓慢且资金投向不合理 ................ 2 （二）社保支出不足且覆盖面过于狭窄 ................ 2 （三）科技投入不足且投入结构不合理 ................ 3 （四）卫生投入缓慢且项目配置不合理 ................ 3 （五）环保投入力度不够且结构不合理 ................ 4 （六）转移性支付力度不够 .......................... 4 三、我国政府财政支出结构问题的原因分析 ............... 5 （一）行政管理费增长过快导致支出结构不合理 ........ 5 （二）竞争性领域介入过度导致支出结构不合理 ........ 5 （三）转移支付制度不完善导致支出结构不合理 ........ 6 四、优化我国政府财政支出结构的对策建议 ............... 6 （一）着力解决“三农”问题 ........................ 7 （二）重点支持农村义务教育 ........................ 7 （三）保证公民基本医疗服务 ........................ 7 （四）加大环境保护支持力度 ........................ 8 （五）完善均衡公平社保体系 ........................ 8 （六）规范转移支付制度 ............................ 8 五、总结 ............................................. 9

参考文献 ............................................ 10