摘要
财政支出与公共服务供给水平之间存在内在联系,文章选取眉山市2001-2018年间的数据,通过教育、医疗、交通、生态四个方面衡量公共服务水平,通过联立方程,将财政支出与代表公共服务供给水平的变量进行回归,验证了受边际效用递减规律的影响,随着财政支出的增加,公共服务供给水平由上升转为下降的现象。针对这一现象提出合理确定财政支出水平、提高公共服务质量、构建公共服务质量改进的良性循环机制的建议,提高公共服务供给水平。
There is an internal relationship between financial expenditure and the level of public service supply.This paper selects the data of Meishan City from 2001 to 2018,measures the level of public service through education,health care,transportation and ecology,regresses the financial expenditure and the variables representing the level of public service supply through the simultaneousing equation,and verifies the law of diminishing marginal utility.With the increase of government expenditure,the level of public service supply has changed from rising to declining.The paper gives some advises to improve the level of public service:formulating reasonable financial expenditure,improving the level of public service and constructing a virtuous cycle mechanism for improving public service quality.
作者
任惠
李君瑶
Ren Hui;Li Junyao(School of Accounting,Sichuan Technology and Business University,Meishan 620000 China)
出处
《四川工商学院学术新视野》
2020年第3期47-51,共5页
Academic New Vision of Sichuan Technology and Business University
基金
2019年眉山市财政会计学会科研项目,项目名称:眉山市县级财政负担、公共服务供给与经济增长的实证研究研究。
关键词
财政支出
公共服务供给
质量改进
Financial expenditure
Public service
Improve the level of service