本文選題：和諧社會(huì) + 地方政府��； 參考：《湘潭大學(xué)》2014年碩士論文

【摘要】：財(cái)政支出結(jié)構(gòu)，也稱“財(cái)政支出構(gòu)成”，是指財(cái)政支出規(guī)�？傤~中各類支出的組合以及各類支出在支出總額中所占的比重。當(dāng)前我國(guó)正處于社會(huì)矛盾叢生的歷史階段，發(fā)揮好公共財(cái)政的公共服務(wù)職能對(duì)于緩解社會(huì)矛盾、促進(jìn)經(jīng)濟(jì)社會(huì)健康發(fā)展具有重大意義。以什么樣的指導(dǎo)思想、價(jià)值理念對(duì)公共財(cái)政支出結(jié)構(gòu)進(jìn)行科學(xué)調(diào)整是公共財(cái)政支出改革面臨的首要問(wèn)題。構(gòu)建和諧社會(huì)理念的提出，為公共財(cái)政支出結(jié)構(gòu)調(diào)整提供了宏觀思考框架，為其提供了科學(xué)的改革價(jià)值導(dǎo)向。 首先，和諧社會(huì)作為一種深刻的治國(guó)思想，有其深刻科學(xué)內(nèi)涵，從提出之初就體現(xiàn)出了其對(duì)社會(huì)各行各業(yè)的規(guī)范和指導(dǎo)作用。具體對(duì)于公共財(cái)政領(lǐng)域的改革來(lái)說(shuō)，和諧社會(huì)對(duì)公共財(cái)政支出結(jié)構(gòu)改革提出了績(jī)效性、公共性、平衡性、長(zhǎng)遠(yuǎn)性的價(jià)值目標(biāo)。 其次，公共財(cái)政支出結(jié)構(gòu)所面臨的問(wèn)題需要從三個(gè)方面進(jìn)行分析。從區(qū)域結(jié)構(gòu)上來(lái)看，財(cái)政支出在城鄉(xiāng)之間、區(qū)域之間分配不平衡；從功能結(jié)構(gòu)上來(lái)看，行政事業(yè)經(jīng)費(fèi)、經(jīng)濟(jì)建設(shè)支出過(guò)大，民生保障支出、公共服務(wù)支出不足；從層級(jí)結(jié)構(gòu)上來(lái)看，政府層級(jí)間職能分配不恰當(dāng)，各級(jí)政府財(cái)權(quán)與事權(quán)不匹配。我國(guó)地方政府公共財(cái)政支出結(jié)構(gòu)的不合理的既有歷史上政府財(cái)政管理體制的改革不徹底的原因，也有政府職能錯(cuò)位、越位、空位的原因，還有行政官員缺乏正確政績(jī)觀的原因。 最后，，以和諧社會(huì)理念為宏觀思考框架，可以從四個(gè)維度出發(fā)提出調(diào)整公共財(cái)政支出結(jié)構(gòu)的建議。在績(jī)效性的要求下，公共財(cái)政支出改革需要完善政府績(jī)效問(wèn)責(zé)機(jī)制，提高功能支出比較效益；在公共性的要求下，公共財(cái)政支出應(yīng)該壓縮行政事業(yè)性經(jīng)費(fèi)，提高社會(huì)保障性支出，完善公共基礎(chǔ)設(shè)施建設(shè)，建設(shè)民生工程，完善公共服務(wù)設(shè)施，推進(jìn)社區(qū)管理；在平衡性的要求下，公共財(cái)政支出改革需要著力改革城鄉(xiāng)二元經(jīng)濟(jì)體制，加大農(nóng)村地區(qū)財(cái)政支出，完善轉(zhuǎn)移性財(cái)政支出措施，扶持落后地區(qū)經(jīng)濟(jì)發(fā)展；在長(zhǎng)遠(yuǎn)性的要求下，政府需要增加科學(xué)技術(shù)、教育等項(xiàng)目的財(cái)政支出，加大環(huán)境保護(hù)的財(cái)政投入，建設(shè)生態(tài)文明。
[Abstract]:Fiscal expenditure structure , also known as " financial expenditure composition " , refers to the combination of all kinds of expenditure in the total amount of fiscal expenditure and the proportion of all kinds of expenditure in total expenditure .

First of all , the harmonious society , as a kind of profound thought of ruling the country , has its profound scientific connotation , which reflects its normative and guiding role in all walks of society from the beginning .

Secondly , the problems faced by the public financial expenditure structure need to be analyzed from three aspects . From the regional structure , the financial expenditure is unbalanced among the urban and rural areas .
From the functional structure , the funds of administrative cause , the excessive expenditure of economic construction , the expenditure of livelihood security and the shortage of public service expenditures ;
On the basis of hierarchical structure , the allocation of functions between governments is inappropriate . There is no match between the government ' s financial rights and the right of affairs at all levels . The unreasonable structure of public financial expenditure of local government in our country is not only the cause of the reform of governmental financial management system in history , but also the cause of the dislocation of government function , the offside and vacancy , and the lack of correct performance of administrative officials .

Finally , based on the concept of harmonious society as the macro - reflection framework , we can put forward the proposal of adjusting public financial expenditure structure from four dimensions . Under the requirement of performance , public financial expenditure reform needs to improve the government performance accountability mechanism and improve the comparative benefit of function expenditure ;
Under the requirement of public nature , public financial expenditure should compress administrative and public expenditure , improve social security expenditure , improve public infrastructure construction , construct livelihood projects , improve public service facilities and promote community management ;
Under the requirement of balance , the reform of public finance expenditure needs to focus on reforming the dual economic system of urban and rural areas , increasing the financial expenditure in rural areas , perfecting the measures of transferring fiscal expenditure , and supporting the economic development in the backward area ;
Under the long - term requirement , the government needs to increase the financial expenditure of science and technology , education and other projects , increase the financial input of environmental protection and build ecological civilization .
【學(xué)位授予單位】：湘潭大學(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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