【摘要】：財(cái)政支出結(jié)構(gòu)優(yōu)化就是要合理調(diào)整財(cái)政支出內(nèi)部各要素構(gòu)成及比例,促進(jìn)社會(huì)經(jīng)濟(jì)各領(lǐng)域協(xié)調(diào)發(fā)展,促進(jìn)地區(qū)之間、城鄉(xiāng)之間均衡發(fā)展,促進(jìn)社會(huì)公平,以更好地提供公共產(chǎn)品和公共服務(wù),滿(mǎn)足社會(huì)公共需要。云南作為西部欠發(fā)達(dá)省份,面臨著社會(huì)經(jīng)濟(jì)協(xié)調(diào)發(fā)展、實(shí)現(xiàn)跨越式發(fā)展等任務(wù),研究云南財(cái)政支出結(jié)構(gòu)優(yōu)化意義重大。 本文對(duì)云南2007年至2012年之間的財(cái)政支出的項(xiàng)目結(jié)構(gòu)、地區(qū)結(jié)構(gòu)和層級(jí)結(jié)構(gòu)進(jìn)行了分析,查找了存在的主要問(wèn)題,并分析了存在問(wèn)題的原因,提出了相應(yīng)的改進(jìn)建議。 本文認(rèn)為云南財(cái)政支出結(jié)構(gòu)的特點(diǎn)在于公共性、民生性突出；地區(qū)之間支出水平相對(duì)均衡；省本級(jí)財(cái)政支出有一定的靈活性。存在的主要問(wèn)題在于科技、文體、教育、經(jīng)濟(jì)建設(shè)、農(nóng)業(yè)支出水平偏低；省內(nèi)地區(qū)間支出水平還不夠均衡；財(cái)政支出層級(jí)結(jié)構(gòu)不盡合理。存在這些問(wèn)題的主要原因在于云南地方財(cái)力不足；中央財(cái)政支出政策導(dǎo)向影響；對(duì)人力資本投資不夠重視；基層政府財(cái)權(quán)、財(cái)力與事權(quán)配置不合理。 本文建議云南財(cái)政支出結(jié)構(gòu)優(yōu)化措施有：1.適當(dāng)做大財(cái)政“蛋糕”；2.更加公平地配置財(cái)力,云南人均支出應(yīng)高于全國(guó)地方平均水平,省內(nèi)地區(qū)支出結(jié)構(gòu)應(yīng)更加公平又各有側(cè)重；3.加大公共服務(wù)、民生支出力度,強(qiáng)化教育、醫(yī)療衛(wèi)生、社會(huì)保障、科技、文體支出；4.農(nóng)業(yè)支出保證適度增長(zhǎng)；5.保持適度的經(jīng)濟(jì)建設(shè)支出；6.教育醫(yī)療社會(huì)保障等支出責(zé)任適度上移；7.公平合理地決定財(cái)政支出結(jié)構(gòu)。
[Abstract]:The optimization of fiscal expenditure structure is to rationally adjust the composition and proportion of internal elements of fiscal expenditure, promote the coordinated development of various fields of social economy, promote balanced development between regions, between urban and rural areas, and promote social equity. In order to better provide public goods and public services, meet the public needs of society. Yunnan, as an underdeveloped province in the west, is faced with the task of coordinated development of social economy and realization of leap-forward development, so it is of great significance to study the optimization of financial expenditure structure in Yunnan. This paper analyzes the project structure, regional structure and hierarchical structure of financial expenditure from 2007 to 2012 in Yunnan Province, finds out the main problems, analyzes the causes of the problems, and puts forward corresponding suggestions for improvement. This paper holds that the characteristics of Yunnan's fiscal expenditure structure lie in its publicity, its prominent livelihood, the relatively balanced expenditure level between regions, and the flexibility of the provincial fiscal expenditure at the corresponding level. The main problems lie in the low level of science and technology, sports, education, economic construction and agricultural expenditure; the level of expenditure between provinces and regions is not balanced; the hierarchical structure of fiscal expenditure is not reasonable. The main reasons for these problems lie in the shortage of local financial resources in Yunnan, the influence of the central fiscal expenditure policy, the insufficient attention to the investment of human capital, and the unreasonable allocation of financial power, financial resources and administrative powers of grass-roots governments. This article suggests that Yunnan financial expenditure structure optimization measures are: 1. Properly enlarge the financial "cake"; 2. More equitable allocation of financial resources, Yunnan per capita expenditure should be higher than the national average level, the provincial expenditure structure should be more fair and focused on each other; 3. Increase public services, people's livelihood spending, strengthen education, medical and health care, social security, science and technology, sports spending; 4. Agricultural expenditure is guaranteed to increase moderately; 5. Maintain moderate expenditure on economic construction; 6. Education, medical care, social security and other expenditure responsibilities are appropriately shifted; 7. Determine the structure of fiscal expenditure fairly and reasonably.
【學(xué)位授予單位】：云南大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2014
【分類(lèi)號(hào)】：F812.45

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