一般公共预算总体支出结构演变及特征

Evolution and Characteristics of the General Public Budget Expenditure Structure

本文根据支出功能分类,对改革后一般公共预算支出结构的演变过程进行了初步分析。通过对支出功能分类中的类级支出格局的评价,本文具体阐述了各功能类别支出在整体支出格局中的地位。总体概括,改革后,一般公共预算支出结构有四点特征:一是改革是支出结构变动的主要推手;二是支出结构调整是一个循序渐进的过程;三是公共产品供给扩围提质过程也就是一般公共预算支出离散度上升的过程;四是财政收入稳步增长支撑了主要支出项目支出长时间中高速增长。

This paper delves into the evolution of general public budget expenditures after the reform,as categorized by their functions.By analyzing the category level of classification by expenditure functions,it formulates the status of each functional category in overall expenditure.Overall,four key characteristics define the general public budget expenditure structure after reforming:(1)the reform is the primary catalyst for structural changes;(2)adjusting the expenditure structure is progressive;(3)expanding and improving the provision of public goods is to increase the dispersion in general public budget expenditures;and(4)the long-term“medium to high-speed growth”in major expenditure items is underpinned by steady fiscal revenue increases.