摘要
通过对我国实施《政府收支分类改革方案》以来的财政支出结构进行分析,发现近年来我国财政经济事务支出的比重与发达国家相比仍然偏高,而财政对教育、医疗卫生、社会保障等民生领域的投入与实际需求相比仍然不足,对环境保护、科学技术的投入仍然偏低,并且从区域财政支出结构上看,仍然存在着导致区域经济差距继续扩大的因素,说明我国财政支出结构优化效果并不明显。为了克服全球金融危机带来的负面影响,我国不得不依靠扩大经济事务支出来保持经济稳定增长,导致我国财政支出结构优化步伐放缓。
A study is conducted to analyze the fiscal expenditure structure after the implementation of "the reform program of the classification of government revenue and expenditure". The result shows that, in recent years, the spending on financial and economic affairs is still higher compared with that of developed countries. However, the spending on education, health care, social welfare, etc. is still insufficient and can not meet the actual de- mand. The investment in environmental protection and science and technology is still relatively low. And there are some factors leading to widening the gap of regional economy due to the fiscal expenditure of regional econo- my. So, the optimization of China' s fiscal expenditure structure can not produce a good effect. In order to elimi- nate the negative impact of global financial crisis, China has to rely on expanding the expenditure of economic affairs to maintain the stable economic growth, which results in slowing the pace of the optimization of China' s fiscal expenditure structure.
出处
《税务与经济》
CSSCI
北大核心
2013年第5期21-24,共4页
Taxation and Economy
关键词
财政支出
结构
经济事务
社会保障
fiscal expenditure
structure
economic affairs
social welfare