安徽省財(cái)政支出績(jī)效研究
本文選題:財(cái)政支出 + 績(jī)效; 參考:《安徽財(cái)經(jīng)大學(xué)》2014年碩士論文
【摘要】:由于公共品、外部性以及市場(chǎng)失靈等問題,使得財(cái)政活動(dòng)成為調(diào)節(jié)經(jīng)濟(jì)的一項(xiàng)重要活動(dòng)。其中財(cái)政收入和財(cái)政支出是政府實(shí)現(xiàn)其職能和進(jìn)行資源配置的兩項(xiàng)基本手段,而相比于財(cái)政收入,財(cái)政支出更能體現(xiàn)政府活動(dòng)的范圍和方向以及政府的職能。合理有效的財(cái)政支出政策有利于轉(zhuǎn)變經(jīng)濟(jì)增長(zhǎng)方式、合理配置資源、實(shí)現(xiàn)政府職能以及保證社會(huì)公平進(jìn)而實(shí)現(xiàn)和諧社會(huì)的目標(biāo)。改革發(fā)展的每一步都離不開財(cái)政支出。而財(cái)政支出活動(dòng)所取得的實(shí)際效果和業(yè)績(jī),即財(cái)政支出績(jī)效究竟如何?這是一個(gè)社會(huì)熱點(diǎn)問題,也是本文研究的重點(diǎn)。 財(cái)政支出績(jī)效最能反映政府的行為和責(zé)任以及對(duì)社會(huì)經(jīng)濟(jì)發(fā)展的客觀影響。但很長(zhǎng)時(shí)期以來(lái),我國(guó)財(cái)政支出的目標(biāo)是擴(kuò)大規(guī)模而不是提高績(jī)效。本文在此大背景下,結(jié)合財(cái)政支出絕對(duì)規(guī)模持續(xù)擴(kuò)大而財(cái)政支出結(jié)構(gòu)不合理、支出績(jī)效不高的實(shí)際情況,從安徽省出發(fā),基于相關(guān)理論和計(jì)量經(jīng)濟(jì)方法,構(gòu)建財(cái)政支出績(jī)效研究的框架,探討自1990年以來(lái)安徽省財(cái)政支出規(guī)模和結(jié)構(gòu)變化的特征,將社會(huì)公平問題納入其中,從總量和結(jié)構(gòu)兩個(gè)方面分析財(cái)政支出對(duì)于經(jīng)濟(jì)增長(zhǎng)和社會(huì)公平的影響效應(yīng),研究財(cái)政支出在關(guān)注總量的同時(shí)如何注重結(jié)構(gòu)的優(yōu)化,在追求經(jīng)濟(jì)持續(xù)穩(wěn)定增長(zhǎng)的同時(shí)如何兼顧社會(huì)公平與和諧。
[Abstract]:Due to the problems of public goods, externality and market failure, financial activities have become an important activity in regulating the economy. Fiscal revenue and fiscal expenditure are two basic means for the government to realize its functions and allocate resources. Compared with fiscal revenue, fiscal expenditure can better reflect the scope and direction of government activities and the functions of the government. Reasonable and effective fiscal expenditure policy is beneficial to the transformation of economic growth mode, rational allocation of resources, the realization of government functions and the guarantee of social equity and the realization of the goal of a harmonious society. Every step of reform and development cannot be separated from fiscal expenditure. And the actual effect and performance of fiscal expenditure activities, that is, fiscal expenditure performance? This is a hot social issue, but also the focus of this study. Financial expenditure performance can best reflect the behavior and responsibility of the government and the objective impact on social and economic development. But for a long time, the goal of our fiscal expenditure is to expand scale rather than improve performance. Under this background, considering the situation that the absolute scale of fiscal expenditure continues to expand, the structure of fiscal expenditure is unreasonable, and the performance of expenditure is not high, this paper starts from Anhui Province, based on the relevant theory and econometric methods. This paper constructs the framework of financial expenditure performance research, probes into the characteristics of the scale and structure changes of fiscal expenditure in Anhui Province since 1990, and includes social equity issues in it. This paper analyzes the effect of fiscal expenditure on economic growth and social equity from two aspects of total amount and structure, and studies how to pay attention to the optimization of structure while paying attention to the total amount of fiscal expenditure. In pursuit of sustained and stable economic growth at the same time how to give consideration to social equity and harmony.
【學(xué)位授予單位】:安徽財(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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