地方财政支出结构与实现社会公平发展

Local Fiscal Expenditure Structure and Achieving Social Equitable Development

随着社会贫富差距越来越大,社会公平问题已成为我国社会的突出问题。由于地方财政支出直接影响着地区的公平程度,将基尼系数作为社会公平指标,经过实证研究认为通过调整地方财政支出结构可以有效地促进社会公平。通过应用实证研究结果对我国财政支出存在的问题进行分析,旨在给出相应的对策建议。

With the growing gap between the rich and the poor, social equity issues have become prominent issues in our country. As local fiscal expenditure directly impacts regional fairness extent, we take Gini coefficient as indicators of social equity to carry out empirical studies. The result suggests that we can effectively promote social equity by adjusting the local fiscal expenditure structure. The paper analyzes the existing problems on China＇s fiscal expenditure to give the corresponding countermeasures and suggestion.