新时代背景下山东省财政支出绩效评价与优化研究

Research on Performance Evaluation and Optimization of Financial Expenditure in Shandong Province under the Background of New Era

新时代背景下,我国经济已由高速增长转为高质量增长,高质量的经济增长离不开财政的大力支持,而财政支持的效果则与财政支出结构紧密相关。在对山东省财政支出现状分析的基础上,理清山东省财政支出结构及其演变过程,并与北京、上海、广东等发达省市的财政支出做对比,发现山东省财政支出存在经济建设类、社会保障类支出偏低,行政管理类支出偏高等问题。利用柯布-道格拉斯函数,对上述省市财政支出绩效进行测算,发现山东省财政绩效虽高于全国平均水平,但与北上广等地存在一定差距,需要采取相应的对策,优化财政支出结构,提升财政支出绩效。

Under the background of the new era,China's economy has shifted from high-speed growth to high-quality growth.High-quality economic growth is inseparable from financial support,and the effect of financial support is closely related to the structure of fiscal expenditure.Based on the analysis of the current situation of Shandong's fiscal expenditure,the paper analyzes the structure of Shandong's fiscal expenditure and its evolution process,and compares it with the financial expenditures of developed provinces such as Beijing,Shanghai and Guangdong,and finds that the financial expenditure of Shandong Province is low in economic construction and social security while comparatively high in administrative management.By using Cobb Douglas function,this paper calculates the financial expenditure performance of the above provinces and cities,and finds that although the financial performance of Shandong Province is higher than the national average level,there is a certain gap between Shandong Province and Beijing,Shanghai,Guangzhou and other places.We need to take corresponding measures to optimize the structure of financial expenditure and improve the performance of financial expenditure.