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1、原创性声明本人声明所呈交的学位论文是本人在导师指导下进行的研究工作及取得的研究成果。除文中已经注明引用的内容外，本论文不含任何其他个人或集体已经发表或撰写过的研究成果，也不包含为获得长春税务学院或其他教育机构的学位或证书而使用过的材料。对本文的研究做出重要贡献的个人和集体，均已在文中以明确方式标明。因本学位论文引起的法律结果完全由本人承担。本学位论文成果归长春税务学院所有。指 导 教 师 签 名：学位论文作者签名 ：日期：日期：学位论文版权使用授权书本学位论文作者完全了解长春税务学院有关保留、使用学位论文的规定，有权保留并向国家有关部门或机构送交论文的复印件和磁盘，允许论文被查阅和借阅。本人授
2、权长春税务学院可以将学位论文的全部或部分内容编入有关数据库进行检索，可以采用影印、缩印或扫描等复制手段保存、汇编学位论文。（保密的学位论文在解密后适用本授权书，本论文：不保密，保密期限至年月止） 。指 导 教 师 签 名：学位论文作者签名 ：日期：日期：中 文 摘 要党的十七大提出，“要围绕推进基本公共服务均等化和主体功能区建设，完善公共财政体系”，这是今后做好财政工作的指导方针和行动纲领，也是和谐社会目标的重要体现。财政支出结构的优化，是当前我国财政理论界和实践界的一个热门话题，也是今后一个时期财政改革和发展面临的一个重要课题。因为它关系到财政支出目标的实现、支出原则的贯彻，关系到财政支出是
3、否具有效益，是否促进经济稳定增长以及国际收支平衡问题。随着我国经济体制由计划经济向市场经济的转变，政府的职能也随之发生变化，与之相适应的财政支出结构也应当进行调整。财政支出结构的优化已经关系到了整个经济的发展，提高财政支出效益已经成为摆在我们面前的急需解决的课题，也成为当前和今后财政改革和发展面临的一项重要任务。本文通过对财政支出结构理论上和实践上的分析，力图探求我国财政支出结构优化的基本思路与方法。首先，本文对财政支出结构理论进行了分析，陈述了财政支出的分类，阐明了财政支出结构优化的内涵及经济学解释。其次，本文通过三个不同的角度对财政支出结构进行了分析：首先运用图表、趋势图分析了财政支出项目
4、结构及其存在的主要问题；其次对财政支出管理制度分析，阐述了与财政支出结构相关的制度存在的缺陷；最后对财政支出与经济增长进行了实证分析，得出各项支出与经济增长的相关性，为提出对策建议奠定了量化基础。再次，分析了发达国家财政支出的特点，与我国现阶段财政支出基本情况进行比对，得出优化我国财政支出结构的经验借鉴。最后，针对我国财政支出存在的问题，提出优化我国财政支出结构的标准，拟初步建立最优目标，结合标准提出优化我国财政支出结构的对策：调整财政支出各项目结构，包括经济建设支出、教育支出、社保支出、公共卫生、行政管理费支出等；同时，采取配套的管理机制和监督机制，以保障优化改革的实现。关键词：公共财政财政
5、支出结构优化措施IAbstractThe Seventeenth Partys Peoples Congress proposed that, “must revolve theadvancement basic public service even equalization and the main body function areaconstruction, the consummation of public fiscal system”, which will be the directive and theaction to the financial work from now
6、 on, which manifests the goal of the harmonioussocial .The optimization of fiscal expenditure structure, is the current our country financetheorists and a hot topic of discussion, also is an important topic to finance reform and thedevelopment.Because it relates the expenditure goal the realization,
7、 the disbursementprinciple implementation, relates the expenditure whether has the benefit, whether promotesthe economical stable growth as well as the international balanced revenues and expendituresquestion. With our country economic system form the planned economy to the marketeconomy transformat
8、ion, The function of government also changes along with it, it also carryon the adjustment of expenditure structure.The expenditure structure optimization alreadyrelated the development of entire economical, enhanced the expenditure benefit which hasbecome the urgent need solution topic, also became
9、 an important task which current and thenext financial reform and the development.This article tries to seek the method to theoptimization of expenditure structure through the analysis of the expenditure structure .Firstly, this article has carried on the analysis to the theory of Fiscal Expenditure
10、Structure.introduced the classification of expenditure, elaborated the expenditure structureoptimizes connotation and economic explanation.Sencondly, this article has carried on theanalysis to the expenditure structure by three different angles: The expenditure projectstructure analysis, the utiliza
11、tion graph, the tendency chart, in order to analyze the question ofexpenditure project structure; The expenditure control system analysis, in order to elaboratertthe flaw of the expenditure structure correlation system, the real diagnosis analysis whichthe expenditure and the economy grow, obtains r
12、elevance which each disbursement and theeconomy grow, which proposed the measure on the quantification foundation.Though the analyzation of the developed country expenditure characteristic, compareswith our country present stage expenditure basic situation, obtains the experience whichIIbenfit to op
13、timizes our country expenditure structure.Finally, in view of the question of our country expenditure, proposed the optimizesstandard of our country expenditure structure,the preliminary establishment most superiorgoal, To propose a solution in order to optimize the structure of Chinas fiscal expend
14、iturethrough the criteria,adjusting the expenditure of various projects structure, including theeconomic development disbursement, the education disbursement, society guarantees thedisbursement, the public health, the administrative expenditures disbursement and so on,simultaneously, adopts the nece
15、ssary management mechanism and the inspector generalmechanism, in order to safeguards the optimized reform the realization.Keywords: Public finance ,Fiscal Expenditure Structure,Optimization,MeasureIII目录中文摘要 . I英文摘要 . II引第 1 章言 . 1财政支出结构理论分析 . 51.1 财政支出结构内涵 . 51.2 财政支出的分类 . 61.2.1 财政支出的理论分类 . 61.2.2 我国现实的预算支出分类. 61.3 财政支出结构优化的内涵及经济学解释 . 71.3.1 财政支出结
