本文關(guān)鍵詞： 山東省 財(cái)政支出結(jié)構(gòu) 優(yōu)化 經(jīng)濟(jì)發(fā)展　出處：《山東財(cái)經(jīng)大學(xué)》2014年碩士論文　論文類型：學(xué)位論文

【摘要】：隨著我國財(cái)政體制改革的不斷深化，地方政府財(cái)政支出占我國財(cái)政總支出的比重逐步增加，地方財(cái)政的地位逐步提高，地方財(cái)政支出結(jié)構(gòu)也在不斷優(yōu)化，但是，目前我國地方財(cái)政支出中存在許多問題，嚴(yán)重制約地方政府職能的實(shí)現(xiàn)和改革進(jìn)程。 山東省是我國北方的經(jīng)濟(jì)強(qiáng)省，近些年財(cái)政支出增幅也較顯著，2012年全省實(shí)現(xiàn)財(cái)政支出5904.52億元，比上年增長18.04%。在經(jīng)濟(jì)高速發(fā)展，財(cái)政支出規(guī)模不斷擴(kuò)大的同時(shí)，山東省財(cái)政支出結(jié)構(gòu)是否合理，在現(xiàn)階段下是否是最優(yōu)結(jié)構(gòu)以及如何解決財(cái)政支出結(jié)構(gòu)中所存在的問題都有待探討。 本文在借鑒國內(nèi)外相關(guān)理論和研究方法的基礎(chǔ)上，分析了山東省財(cái)政支出結(jié)構(gòu)的現(xiàn)狀，并通過實(shí)證分析找到山東省的最優(yōu)財(cái)政支出結(jié)構(gòu)，，并與實(shí)際財(cái)政支出結(jié)構(gòu)做了比較。在此基礎(chǔ)上本文梳理了山東省財(cái)政支出結(jié)構(gòu)存在的問題，并找出產(chǎn)生這些問題的原因，借鑒其他省份的經(jīng)驗(yàn)提出了相應(yīng)的政策建議。 本文的創(chuàng)新之處在于根據(jù)以往的最優(yōu)財(cái)政支出結(jié)構(gòu)的模型，運(yùn)用山東省17個(gè)地市的面板數(shù)據(jù)構(gòu)造了一個(gè)簡單適用于山東省的最優(yōu)財(cái)政支出結(jié)構(gòu)模型，通過最優(yōu)結(jié)構(gòu)與實(shí)際結(jié)構(gòu)的比較，找出山東省財(cái)政支出結(jié)構(gòu)優(yōu)化的思路和方法。
[Abstract]:With the deepening of our country ' s financial system reform , the financial expenditure of the local government accounts for the gradual increase of the proportion of our country ' s total financial expenditure , the position of the local finance gradually increases , and the structure of the local fiscal expenditure is continuously optimized . However , there are many problems in the local fiscal expenditure in our country , which seriously restricts the realization and the reform process of the local government function . Shandong province is the province of economy in the north of China , the increase of fiscal expenditure in recent years is also remarkable . In 2012 , the financial expenditure in Shandong province reached RMB 5904 . 52 billion yuan , up 18.04 % over the previous year . At the same time , whether the structure of fiscal expenditure in Shandong province is reasonable , whether it is the optimal structure at this stage and how to solve the problems existing in the structure of financial expenditure should be discussed . Based on the relevant theories and research methods at home and abroad , this paper analyzes the current situation of the structure of fiscal expenditure in Shandong province , and finds out the structure of the optimal financial expenditure in Shandong province through empirical analysis , and compares it with the structure of actual financial expenditure . On the basis of this , the paper analyzes the problems of the structure of fiscal expenditure in Shandong province and finds out the reasons for these problems , and puts forward some corresponding policy suggestions from the experience of other provinces . The innovation of this paper is based on the previous model of the optimal financial expenditure structure , using the panel data of 17 cities in Shandong province to construct a model of optimal financial expenditure structure which is simple and suitable for Shandong province . Through the comparison between the optimal structure and the actual structure , the thought and method of the structure optimization of fiscal expenditure in Shandong province are found out .

【學(xué)位授予單位】：山東財(cái)經(jīng)大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2014
【分類號(hào)】：F812.45

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