本文選題：地方政府　切入點(diǎn)：財(cái)政民生支出　出處：《湖南師范大學(xué)》2016年碩士論文

【摘要】：財(cái)政民生概念的提出標(biāo)志著我國(guó)從以經(jīng)濟(jì)建設(shè)為中心開始向以經(jīng)濟(jì)與民生雙重保障發(fā)展的方式轉(zhuǎn)變。地方政府財(cái)政民生支出既是實(shí)現(xiàn)國(guó)家公共財(cái)政民生政策的重要工具,同時(shí)又是縮小地區(qū)間發(fā)展差距的主要手段。財(cái)政體制改革以來(lái),我國(guó)各級(jí)政府財(cái)政民生支出規(guī)模在逐年增大,各地區(qū)的財(cái)政民生支出資金配置效率表現(xiàn)存在著較大的差異性,財(cái)政民生支出效率的非充分性問(wèn)題已經(jīng)成為我國(guó)地方政府必須面對(duì)的事實(shí)問(wèn)題。借鑒發(fā)達(dá)國(guó)家的財(cái)政民生制度特點(diǎn)以及財(cái)政民生支出狀況來(lái)分析我國(guó)地方政府財(cái)政民生支出效率及其影響因素具有十分重要的意義,它有助于政府民生服務(wù)職能的轉(zhuǎn)變,有利于我國(guó)整體或區(qū)域公共福利政策的制定,以提高我國(guó)政府財(cái)政民生支出的效率水平。本文在借鑒國(guó)外發(fā)達(dá)國(guó)家的財(cái)政民生制度特點(diǎn)及支出狀況的基礎(chǔ)上,重點(diǎn)對(duì)我國(guó)不同地區(qū)地方政府財(cái)政民生支出效率值及其外部影響因素對(duì)效率水平的影響程度進(jìn)行實(shí)證分析,在具體的實(shí)證研究過(guò)程中,首先對(duì)我國(guó)當(dāng)前的財(cái)政民生支出現(xiàn)狀及其變化趨勢(shì)進(jìn)行分析,將我國(guó)財(cái)政民支出結(jié)構(gòu)及支出狀況與美國(guó)、日本進(jìn)行對(duì)比,然后根據(jù)相關(guān)文獻(xiàn)所選指標(biāo)及財(cái)政部對(duì)財(cái)政民生支出給出的定義構(gòu)建相應(yīng)的投入產(chǎn)出指標(biāo)體系,以2008年至2013年為考察期,以全國(guó)31個(gè)省份及地區(qū)為研究對(duì)象,以統(tǒng)計(jì)局統(tǒng)計(jì)出的地方政府財(cái)政民生投入產(chǎn)出數(shù)據(jù)為樣本,基于可變規(guī)模報(bào)酬產(chǎn)出導(dǎo)向的角度選用DEA非參數(shù)分析法中的BCC模型對(duì)我國(guó)31個(gè)省份及地區(qū)地方政府、東中西三大區(qū)域、全國(guó)整體的財(cái)政民生支出的綜合技術(shù)效率、純技術(shù)效率、規(guī)模效率等三種效率值進(jìn)行評(píng)估測(cè)算,并進(jìn)一步分析財(cái)政民生支出效率的地區(qū)差異性及其變化的原因。研究結(jié)果表明:(1)從地方政府之間的角度來(lái)看,反映我國(guó)地方政府財(cái)政民生支出資金配置水平的綜合技術(shù)效率在不同地區(qū)表現(xiàn)出不同水平,有些省份及地區(qū)政府財(cái)政民生支出綜合技術(shù)效率水平已經(jīng)處于完全有效水平,有些地區(qū)則呈現(xiàn)不同程度的不充分效率水平。在考察期內(nèi),除了浙江、福建、寧夏的效率得分都為1外,其他省份或地區(qū)政府財(cái)政民生支出資金配置的綜合效率都存在不充分的情況,但是其總體效率較高,許多省份的綜合效率值在0.9以上。(2)從東中西三大區(qū)域來(lái)看,東部地區(qū)政府財(cái)政民生支出的綜合技術(shù)效率以及純技術(shù)效率水平都稍高于西部地區(qū),而規(guī)模效率水平在東、中部地區(qū)基本處于持平狀態(tài)。(3)從我國(guó)總體來(lái)看,在考察期內(nèi)規(guī)模效率相對(duì)另外兩種效率更接近效率前沿面,而純技術(shù)效率值相對(duì)低一些。通過(guò)對(duì)三種效率值之間的關(guān)系(綜合技術(shù)效率=純技術(shù)效率*規(guī)模效率)進(jìn)行分解,反映各地方政府財(cái)政民生支出是否在最合適生產(chǎn)規(guī)模下生產(chǎn)的規(guī)模效率值要好于反映財(cái)政民生支出資金配置中相關(guān)制度運(yùn)行效率的純技術(shù)效率值,因此,各地方政府財(cái)政民生支出綜合技術(shù)效率水平不充分有效很大程度是由于財(cái)政民生支出資金配置中相關(guān)制度運(yùn)行效率的純技術(shù)效率值的相對(duì)偏低所引起。(4)從所屬規(guī)模報(bào)酬階段來(lái)看,我國(guó)大部分省份的財(cái)政民生支出規(guī)模處于不合理階段。除了浙江、福建、寧夏省份財(cái)政民生支出規(guī)模處于最優(yōu)規(guī)模外,其他省份財(cái)政民生支出結(jié)構(gòu)均需要調(diào)整以提高其效率。(5)從影響效率水平的外部因素的Tobit回歸結(jié)果來(lái)看,財(cái)政分權(quán)度、人均地區(qū)生產(chǎn)總值、城市居民恩格爾系數(shù)與地方政府財(cái)政民生支出效率水平呈現(xiàn)顯著負(fù)相關(guān)關(guān)系,對(duì)外貿(mào)易依存度、人口密度、城市化水平以及教育水平與地方財(cái)政民生支出效率水平呈現(xiàn)出正相關(guān)關(guān)系。東部地區(qū)的地區(qū)性特征對(duì)政府財(cái)政民生支出有顯著的促進(jìn)作用。(6)結(jié)合全文來(lái)看,本文從內(nèi)部效應(yīng)的分解(分解三種效率值之間的關(guān)系)和外部因素(財(cái)政分權(quán)度、居民恩格爾系數(shù)、GDP、對(duì)外貿(mào)易依存度、人口密度、城市化水平等因素對(duì)我國(guó)財(cái)政民生支出效率的影響)兩個(gè)角度解釋了2008-2013年全國(guó)31個(gè)省份及地區(qū)地方政府財(cái)政民生支出效率水平變化的原因。研究表明,我國(guó)地方政府財(cái)政民生支出綜合技術(shù)效率水平不僅受內(nèi)部的純技術(shù)效率水平和規(guī)模效率水平的影響,還受財(cái)政分權(quán)度、GDP、城市化水平等外部因素的影響。因此,本文將從內(nèi)部和外部?jī)蓚�(gè)方面有針對(duì)性的提出提高我國(guó)地方政府財(cái)政民生支出效率水平的相關(guān)建議,包括健全我國(guó)公共財(cái)政民生體系,健全地方政府財(cái)政民生支出效率提升所需的體制機(jī)制,因地制宜提高財(cái)政民生支出效率水平,努力縮小地方政府財(cái)政民生支出效率的差異性,優(yōu)化財(cái)政民生支出內(nèi)部結(jié)構(gòu),合理界定中央與地方政府各自的財(cái)政民生事權(quán)與支出責(zé)任,確保經(jīng)濟(jì)建設(shè)與財(cái)政建設(shè)同時(shí)發(fā)展以及健全政府效績(jī)政策等等。
[Abstract]:The people's livelihood finance conception marks our country from taking economic construction as the center began to the development of economy and people's livelihood double protection mode. The local government financial expenditure of people's livelihood is an important tool of national public finance policies on people's livelihood, but also is the main means to narrow the gap in development between regions. Since the reform of the financial system, the scale of China's all levels of government financial expenditure of people's livelihood in the financial expenditure of people's livelihood is increasing year by year, the efficiency of capital allocation performance in each area there is a larger difference, non sufficiency of the financial expenditure of people's livelihood efficiency has become a reality problem of China's local government must face. In some developed countries financial livelihood system and financial expenditure of people's livelihood situation to analyze the factors I local government financial expenditure of people's livelihood efficiency and its effect is very important, it helps the government's service function The change, conducive to the development of China's overall or regional public welfare policies, in order to improve the efficiency of China's government financial expenditure of people's livelihood. Based on the reference of developed countries financial livelihood system characteristics and the status of income, the degree of impact on the efficiency level of empirical analysis of the factors and external influences on China's key value different areas of local government fiscal expenditure efficiency in the people's livelihood, specific empirical study, the first of China's current financial expenditure of people's livelihood status quo and trend analysis of China's fiscal expenditure structure will be people and expenditures were compared with the United States, Japan, and then according to relevant literature selected indicators and the Ministry of finance of finance the people's livelihood expenditure defined to construct input-output indexes corresponding to 2008 to 2013, for the period of study, in 31 provinces and regions as the research object, based on statistics Bureau of statistics of the local government's input and output data as the sample, the variable returns to scale output oriented point selection based on the DEA non parameter analysis method in BCC model of local government in 31 provinces and regions in China, the three regions, the overall fiscal expenditure's comprehensive technical efficiency, pure technical efficiency and the scale efficiency of the three efficiency values to evaluate regional differences, reasons and changes and further analysis of financial expenditure of people's livelihood efficiency. The results show that: (1) from the local government perspective, reflect the comprehensive technical efficiency of China's local government financial expenditure of people's livelihood funds allocation level showed different levels in different in some provinces, and local government financial expenditure of people's livelihood comprehensive technical efficiency level is completely effective level, some areas are showing varying degrees of inadequate efficiency Level. In this period, in addition to Zhejiang, Fujian and Ningxia are 1 efficiency scores, the comprehensive efficiency of other provinces or regions of government financial expenditure of people's livelihood funds are not sufficient, but the overall efficiency is high, the comprehensive efficiency value in many provinces in 0.9. (2) from the West and east the three regions, the overall technical efficiency of the eastern part of the government's fiscal expenditure of people's livelihood and pure technical efficiency levels are slightly higher than the western region, and the scale efficiency level in the East, the central region is basically in the flat state. (3) from China's overall, in the study period and two efficiency scale efficiency is relatively closer to the efficiency frontier the surface, but the pure technical efficiency is relatively low. The relationship between the three efficiency values (= the comprehensive technical efficiency pure technical efficiency scale efficiency *) decomposition, reflect the local government financial expenditure of people's livelihood is at most The pure technical efficiency of suitable production scale production scale efficiency value is better than the efficiency of the related system of financial expenditure of people's livelihood capital allocation value, therefore, the local government financial expenditure of people's livelihood comprehensive technical efficiency level is not fully effective largely because of fiscal expenditure livelihood relatively low pure technical efficiency the efficiency of capital allocation in the relevant system the value of the cause. (4) from the returns to scale stage, the scale of financial expenditure of people's livelihood in most provinces in China is unreasonable. In addition to Zhejiang, Fujian and Ningxia provinces in the size of the optimal scale of financial expenditure of people's livelihood, other provinces need to adjust the structure of financial expenditure of people's livelihood in order to improve its efficiency. (from 5) the external factors that influence the efficiency level of the Tobit regression results, the degree of fiscal decentralization, per capita GDP, the Engel coefficient of city residents and local government finance The people's livelihood expenditure efficiency levels showed a significant negative correlation between the degree of dependence on foreign trade, population density, city level and the level of education and the local financial expenditure of people's livelihood efficiency level showed a positive correlation. Regional characteristics of the eastern region has a significant effect on the government financial expenditure of people's livelihood. (6) according to the whole article, this article from the the decomposition of internal effect (the relationship between three kinds of decomposition efficiency value) and external factors (the degree of fiscal decentralization, residents of the Engel coefficient, GDP, degree of dependence on foreign trade, the population density, the influence factors of city level on the efficiency of financial expenditure of people's livelihood in China) two explanations for the 31 provinces and regions. The government financial expenditure of people's livelihood efficiency level changes in 2008-2013 years. The study shows that China's local government financial expenditure of people's livelihood comprehensive technical efficiency level is not only affected by the internal level and the pure technical efficiency Effect of the level of scale efficiency, but also by the degree of fiscal decentralization, GDP, city level and other external factors. Therefore, this article from the two aspects of internal and external put forward relevant recommendations to improve China's local government financial expenditure of people's livelihood efficiency level, including perfecting the system of public finance in China and improve people's livelihood, place institutional mechanisms to enhance the efficiency of government financial expenditure of people's livelihood needs, to improve the efficiency of financial expenditure of people's livelihood level, efforts to narrow the differences of local government financial expenditure of people's livelihood efficiency, optimize the internal structure of financial expenditure of people's livelihood, reasonable definition of the central and local governments of their respective financial powers and expenditure responsibilities to ensure the people's livelihood, economic development and financial development and construction and perfect the achievement of the government policy and so on.

【學(xué)位授予單位】：湖南師范大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2016
【分類號(hào)】：F812.45

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本文編號(hào)：1683628