【摘要】：隨著時代的發(fā)展,經(jīng)濟體制在不斷改革,與之相關(guān)的其他管理體制緊隨其改革步伐,改革力度在逐漸加大。顯然,擔(dān)當(dāng)政府進行宏觀調(diào)控主要手段的財政更是與時俱進,其體制改革在不斷地廣泛深入。財政支出作為財政兩大方面之一,在整個經(jīng)濟發(fā)展過程中扮演著十分重要的角色,它對市場資源的合理分配,宏觀經(jīng)濟的有效調(diào)控,社會公平性的維護以及國有資產(chǎn)安全性的保護等起著無可代替的作用。所以說在改革中研究財政支出問題,根據(jù)需要與可能進行合理地調(diào)整財政資金收支,有助于提高社會資源的利用和分配效率,同時對促進經(jīng)濟社會的發(fā)展和完善有著重要的現(xiàn)實意義。八師石河子市是隸屬于新疆生產(chǎn)建設(shè)兵團的一個縣級單位,它是一座以農(nóng)場為依托、工業(yè)為先導(dǎo)的軍墾城市,城市結(jié)合鄉(xiāng)村、工業(yè)結(jié)合農(nóng)業(yè)、工農(nóng)商一體化是它的主要特色。作為一座新城,發(fā)展一直是它的第一要事。同時,八師石河子市作為首批“師市合一”的城市,是其他師市的標桿,也是考察“師市合一”這一特殊體質(zhì)的重要試驗對象,它的成立與發(fā)展有著獨特的代表性和特殊意義。目前,八師石河子市有著較為雄厚的經(jīng)濟實力,人均生產(chǎn)總值接近兵團水平,超過了新疆維吾爾自治區(qū)和全國水平,但是,相比之下,財政支出規(guī)模顯然不大,財政支出占GDP比重遠明顯低于兵團、新疆和全國水平。于此,對八師石河子市財政支出問題進行研究,進一步合理安排支出預(yù)算,以期八師石河子市財政得到更加充分的利用,經(jīng)濟能夠更加快速發(fā)展。文章以八師石河子市統(tǒng)計年鑒為主要數(shù)據(jù)來源,以八師石河子市2010-2015年的財政支出數(shù)據(jù)為基礎(chǔ),使用定性分析結(jié)合定量分析,理論與實踐相結(jié)合等方法,主要對它的財政支出規(guī)模,包括絕對規(guī)模和占GDP比重、邊際公共支出傾向以及財政支出彈性等相對規(guī)模;財政支出結(jié)構(gòu),有城鄉(xiāng)社區(qū)支出、教育支出、一般公共服務(wù)支出、公共安全支出和其他支出等構(gòu)成財政支出的主要科目進行了分析,發(fā)現(xiàn)其主要存在財政支出規(guī)模不足和結(jié)構(gòu)缺乏合理性等問題。緊接著對八師石河子市財政支出效果以及財政支出問題及其成因進行了分析,發(fā)現(xiàn)財政收入低,經(jīng)濟結(jié)構(gòu)不平衡,財政支出管理缺位等是導(dǎo)致財政支出問題主要因素。最后文章針對財政支出存在的問題,結(jié)合其問題成因提出適當(dāng)增加財政收入、平衡財政支出和完善財政支出管理制度等有針對性的財政支出改進方案和對策建議。
[Abstract]:With the development of the times, the economic system is constantly reformed, and other management systems are following its reform step. Obviously, the finance, which acts as the main means of government macro-control, keeps pace with the times, and its system reform is deepening continuously. As one of the two major aspects of finance, fiscal expenditure plays a very important role in the whole process of economic development. It plays a very important role in the rational distribution of market resources and the effective regulation and control of the macro economy. The maintenance of social equity and the protection of the security of state-owned assets play an irreplaceable role. Therefore, to study the issue of fiscal expenditure in the course of reform, and to adjust the revenue and expenditure of financial funds reasonably according to the needs and possibilities, will help to improve the efficiency of the utilization and distribution of social resources. At the same time to promote economic and social development and improvement has an important practical significance. Shihezi City of the eighth Division is a county unit attached to the Xinjiang production and Construction Corps. It is a military reclamation city based on the farm and industry as the leading city, the city combined with the countryside, the industry combined with agriculture, and the integration of industry, agriculture and business is its main characteristic. As a new city, development has always been its first priority. At the same time, as one of the first cities, Shihezi city is the benchmark of other cities, and it is also an important test object to investigate the special physique of "the unification of division and city". Its establishment and development have unique representativeness and special significance. At present, Shihezi City, the eighth Division, has a relatively strong economic strength. The per capita GDP is close to the level of the Corps and exceeds the level of Xinjiang Uygur Autonomous region and the whole country. However, by contrast, the scale of fiscal expenditure is obviously not large. The proportion of fiscal expenditure in GDP is much lower than that of Bingtuan, Xinjiang and China. In order to make full use of Shihezi city's finance and develop economy more quickly, this paper studies the problem of expenditure in Shihezi city of eighth division, and further reasonably arranges the budget of expenditure in order to make full use of the finance of Shihezi city in the eighth division of Shihezi city. Based on the statistical yearbook of Shihezi city of Bashi division as the main data source and the fiscal expenditure data of Shihezi city from 2010 to 2015, this paper uses the methods of qualitative analysis and quantitative analysis, combining theory with practice, etc. Mainly to its fiscal expenditure scale, including absolute scale and proportion of GDP, marginal public expenditure tendency and relative scale of fiscal expenditure elasticity, the structure of fiscal expenditure, there are urban and rural community expenditure, education expenditure, general public service expenditure, etc. Based on the analysis of the main subjects such as public security expenditure and other expenditure, it is found that the scale of public security expenditure is insufficient and the structure is not reasonable. Then the paper analyzes the effect of fiscal expenditure and the problems and causes of fiscal expenditure in Shihezi City of the eighth Division. It is found that the main factors leading to the problems of fiscal expenditure are low fiscal revenue, unbalanced economic structure and lack of management of fiscal expenditure. Finally, aiming at the problems existing in the fiscal expenditure, the paper puts forward some countermeasures and suggestions for improving the fiscal expenditure, such as increasing the fiscal revenue properly, balancing the fiscal expenditure and perfecting the management system of the fiscal expenditure, combined with the causes of the problems.
【學(xué)位授予單位】：石河子大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2017
【分類號】：F812.45

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