本文選題：財政支出 + 績效　； 參考：《安徽財經(jīng)大學(xué)》2014年碩士論文

【摘要】：由于公共品、外部性以及市場失靈等問題,使得財政活動成為調(diào)節(jié)經(jīng)濟(jì)的一項重要活動。其中財政收入和財政支出是政府實現(xiàn)其職能和進(jìn)行資源配置的兩項基本手段,而相比于財政收入,財政支出更能體現(xiàn)政府活動的范圍和方向以及政府的職能。合理有效的財政支出政策有利于轉(zhuǎn)變經(jīng)濟(jì)增長方式、合理配置資源、實現(xiàn)政府職能以及保證社會公平進(jìn)而實現(xiàn)和諧社會的目標(biāo)。改革發(fā)展的每一步都離不開財政支出。而財政支出活動所取得的實際效果和業(yè)績,即財政支出績效究竟如何?這是一個社會熱點問題,也是本文研究的重點。 財政支出績效最能反映政府的行為和責(zé)任以及對社會經(jīng)濟(jì)發(fā)展的客觀影響。但很長時期以來,我國財政支出的目標(biāo)是擴大規(guī)模而不是提高績效。本文在此大背景下,結(jié)合財政支出絕對規(guī)模持續(xù)擴大而財政支出結(jié)構(gòu)不合理、支出績效不高的實際情況,從安徽省出發(fā),基于相關(guān)理論和計量經(jīng)濟(jì)方法,構(gòu)建財政支出績效研究的框架,探討自1990年以來安徽省財政支出規(guī)模和結(jié)構(gòu)變化的特征,將社會公平問題納入其中,從總量和結(jié)構(gòu)兩個方面分析財政支出對于經(jīng)濟(jì)增長和社會公平的影響效應(yīng),研究財政支出在關(guān)注總量的同時如何注重結(jié)構(gòu)的優(yōu)化,在追求經(jīng)濟(jì)持續(xù)穩(wěn)定增長的同時如何兼顧社會公平與和諧。
[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】：安徽財經(jīng)大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2014
【分類號】：F812.45

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本文編號：1971090