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1、 4 府职能，优化财政支出结构；三要完善财政管理体制，促进财政分配公平；四要加强财政制度建设，提高财政分配效率。这些建议也许能为山西今后改进财政分配工作提供参考，也能为其他地区提升财政分配质量提供一定的借鉴。 【关键词】 财政分配质量，财政收支结构， 财政管理体制，财政管理机制 5 Abstract Since the reform of tax distribution in China, the economy develops rapidly, the economic efficiency has steadily improved, the scale of government r
2、evenue has expanded gradually, the capability of financial security has strengthened, the construction of financial management system and financial management mechanism have also made great achievements. Though the quantities of government revenue and expenditure kept growing, there were still some
3、new situations and problems in financial distribution. For example, the structure of revenue and expenditure were imperfect, the financial management system was unreasonable and the financial management mechanism was not perfect. Therefore, the effective distribution in the new era should not simply
4、 focus on the increase the quantity but on the quality. The increase of quantity can achieve in a short time by efforts, but only improving the quality can satisfy the request of financial sustainable development. This can not only help to build a new era of public finance system, but also can achie
5、ve the request of building a sustainable society. At present, some domestic and foreign scholars had a deep study in many aspects of financial operations, but few scholars came up with the contents of study in f inancial distribution. 6 Based on this consideration, this paper proposed the theoretica
6、l framework of finance distribution and carried out the empirical analysis. Firstly, it introduced the basis of the theory of finance distribution, which elaborated the theory of public finance, public choice theory of Marxism, the equity and efficiency in public finance as well as their relationshi
7、ps. These theories can be summarized for this paper and provided theoretical support for study. Secondly, it defined the content of the quality of finance distribution, clearly showed the quality of finance distribution embodied in the finance equity, efficiency and their equilibrium. What s more, i
8、t also showed that the quality of finance distribution included three aspects, which were the quality of distributive structure, financial management systems and financial management mechanism. Thirdly, it took the finance distribution during “ the Tenth Five- Year Plan” in Shanxi province as empiri
9、cal analysis. It respectively analysed the quality of distributive structure, financial management system and financial management mechanism. Then it inspected several related problems in Shanxi province. It found that the problems performanced in these aspects: the structure of finance distribution
10、 was 7 irrational, the financial management system was not scientific, the payment transfer system was short of quality, the regional financial development remained uneven, the budget management system and treasury management system were imperfect and the financial supervision and inspection work we
11、re relatively weak, and so on. Finally, according to the quality problems of finance distribution in Shanxi province, it submitted several recommendations in order to improve the quality of finance distribution. It included: first of all, to support the construction of financial sources, to optimize
12、 the structure of government revenue; next, to change the functions of local government and optimize the structure of government expenditure; then, to improve the financial management system and promote equity of finance distribution; at last, to strengthen the financial system and improve the distr
13、ibutive efficiency. These can not only give a reference to the finance distribution work in Shanxi province in future but also can provide a reference to upgrade the quality of finance distribution in other parts of China. 【Key Words】: quality of finance distribution, financial revenue and expenditu
14、re structure, financial management system, financial management mechanism 1 山西财经大学 学位论文原创性声明 本人郑重声明：所呈交的学位论文，是本人在导师的指导下，独立进行研究工作所取得的成果。除文中已经注明引用的内容外，本论文不包含任何其他个人或集体已经发表或撰写过的作品成果。对本文的研究所做出重要贡献的个人和集体，均已在文中以明确方式标明。本人完全意识到本申明的法律结果由本人承担。 学位论文作者签名： 日期： 年 月 日 2 山西财经大学 学位论文版权使用授权书 本学位论文作者完全了解学校有关保管、使用学位论文的规
15、定，同意学校 保留并向国家有关部门或机构送交论文的复印件和电子版，允许论文被查阅和 借阅。本人授权山西财经大学可以将本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和汇编本学位论文。 本学位论文属于保密，不保密。在 年解密后适用本授权书。 （请在以上方框内打“”） 学位论文作者签名： 指导教师签名： 日期： 年 月 日 日期： 年 月 日 山西财经大学硕士论文 1 第 1 章 导 论 1 . 1 选题依据 财政分配是国家为了实现其职能，凭借政治权力对国民收入中的剩余产品进行的分配，是财政资金筹集、拨付和使用过程的总称，具体表现为一定的财政收支形式。其中
16、，财政资金的筹集过程通过财政收入的形式表现，而其拨付和使用过程通过财政支出形式表现。财政分配是国家发挥宏观调控作用的重要手段，一方面，国家征收税收与非税收入，形成公共财力；另一方面，通过拨款、贷款、财政补贴和税式支出等形式安排财政支出，提供公共产品。此外，还通过调整财政分配结构来促进社会经济发展、调节社会需求。因此，高质量的财政分配对于政府的政治、经济、社会职能的实现具有重要意义。 自 1 9 9 4 年分税制改革以来，随着我国经济的快速发展和经济效益的提高，国家财政收支规模逐步扩大，财政保障能力逐渐增强，财政体制建设和管理工作迈入了新的阶段。但在收支总量持续增长的同时，财政分配还存在一些新情况和新问题。表现在：首先，在财政收入上，非税收入增长偏快，“虚收”和“漏收”现象并存，收入分配格局有待调整；其次，在财政支出上，支出结构不合理，主要表现为经济建设支出增长较快但公共事业支出缓慢，科教、文化、公共医疗卫生支出仍然不足，社会保障支出还较少，地区间公共服务不均衡
