湖南省攸县公共财政支出结构优化研究

发布时间：2018-05-12 21:46

本文选题：公共财政支出结构 + 问题　；参考：《湖南大学》2014年硕士论文

【摘要】：进入二十一世纪以来，攸县正处于一个快速发展的新时期，地方财政对于县域经济跨越式发展起到了十分重要的作用，但也还存在着一些突出问题，与市场经济条件下建立公共财政体系的要求不相适应，加强财政支出研究显得尤为重要和迫切。围绕这一总体思路，本文坚持理论和实践相结合，运用文献分析、调查分析、案例分析等方法，对攸县公共财政支出的问题进行了全面的研究，并提出了加强地方财政支出管理的对策与建议。本文认为，地方财政的支出范围与地方政府的职能密切相关，政府应该正确界定职能范围，履行政府自身的职责，把应由市场管理的项目还给市场，以防占用攸县政府的民生等方面的支出。从实例分析来看，，攸县财政收入和支出的规模都呈现不断扩大的趋势，但是财政支出结构却不尽合理，财政支出的管理仍然存在不到位的地方。在市场经济体制下，攸县政府应该以转变政府职能为切入点，通过采取加强财政支出管理、压缩行政管理支出、调整和扩大社会保障支出等措施，建立适合攸县实情的、科学合理的财政支出结构。
[Abstract]:Since the 21 century, you county is in a new period of rapid development. Local finance has played a very important role in the leapfrog development of county economy, but there are still some outstanding problems. It is not suitable to the requirement of establishing public finance system under the condition of market economy, so it is very important and urgent to strengthen the research on fiscal expenditure. Around this general idea, this paper insists on the combination of theory and practice. By means of literature analysis, investigation and case analysis, this paper makes a comprehensive study on the problem of public financial expenditure in Youxian. And put forward the countermeasures and suggestions to strengthen the management of local financial expenditure. This paper holds that the scope of expenditure of local finance is closely related to the functions of local governments. The government should define the scope of its functions correctly, fulfill its own duties, and return the items that should be managed by the market to the market. To prevent the occupation of the people's livelihood of the Youxian government, and other aspects of expenditure. From the analysis of examples, the scale of fiscal revenue and expenditure in you county is increasing, but the structure of fiscal expenditure is not reasonable, and the management of fiscal expenditure is still not in place. Under the market economy system, the Youxian government should take the transformation of government functions as the starting point and establish a system suitable for you county by taking measures such as strengthening the management of financial expenditure, reducing administrative expenditure, adjusting and expanding social security expenditure, and so on. Scientific and rational structure of financial expenditure.
【学位授予单位】：湖南大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F812.45

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