我国福利财政早熟性分析与对策

Analysis and Countermeasures on the Prematurity of the Welfare Public Finance in China

我国财政支出结构的演变趋势总体而言 ,与支出结构发展模型解释的演变规律相一致。但支出结构中经济性支出迅速衰落 ,社会性支出迅速提高 ,并超越经济发展阶段对应的财政模式 ,说明我国福利财政具有早熟的特征。本文从早熟性的特征入手 ,通过现实的、历史的比较 ,提出我国当前福利财政早熟性的表现 ,并从经济体制变迁和政府职能转换、社会背景、个人消费支出模式等方面分析其原因 。

The tendency of evolution in the structure of budget expenditure in China is consisten with the evolutionary regularity of the model of expenditure structure development mostly.But the rate of economical expenditure is reducing rapidly,while the rate of social expenditure is increasing speedily,further more the rate of the two amounts of expenditure overreaches the public finance model in the correspondence stage,all of the above account that the welfare public finance in China is premature.This article forwards the representation of the welfare public finance in China through history and reality comparison,analyzes the reasons onthe representation from the aspects of the transform of govemment’s function when economic system developing hisorically,the social background and the model of personal consumption,at last expounds the effect of prematurity of the welfare public finance and the countermeasures should be adopted.