公共支出分类新论

On Classifications of Public Expenditures

在公共经济学中,公共支出占据着十分重要的地位。从政府的角度来看,政府的财政支出花在什么地方,政府的职能就体现在什么地方。从社会公众的角度来看,政府并不是唯一的公共经济主体。明确这些公共经济主体的支出,对于我们认识和开展公共经济活动具有十分重要的意义。除了按公共经济主体划分公共支出外,公共支出通常还参照财政支出的分类。这些不同的分类,反映出人们从不同的角度对公共支出的看法和对公共支出的需求。这些公共支出的分类常见于一些公共经济学的教科书中,专门就公共支出的分类进行探讨的文章在国内还很少见。

Public expenditures play important roles in the public economics. From the perspective of the government, public expenditures reflect the functions of the government. From the perspective of the public, government is not the only public economic entity. It is of great significance for us to understand and carry out public economic activities. Besides the classifications of public expenditures according to public economic entities, public expenditures can be classified differently by referring to the classifications of fiscal expenditures. These dif-ferent classifications reflect different perspectives and demands for public expenditures. These classifications of public expenditures are gen-erally shown in the textbooks on public economics, and the articles that specially discuss the classifications of public expenditures are hard-ly seen in China. However, besides some general classifications, there are other important classifications of fiscal expenditures. This article proposes two new classifications and makes supplementary and innovative analysis on the previous classifications.