我国公共财政支出可持续性研究
发布时间：2018-08-27 15:08
【摘要】：公共财政是政府提供公共产品、实现政策目标的主要途径之一,也是政府宏观调控的主要抓手。公共财政正是以满足社会公共需要为出发点,界定财政职能范围,并在此基础上构建政府的财政收支体系。近年来,我国以公共财政理念为指导,逐步建立了完整的公共财政体系,不仅引导了经济与财政的良性互动,也赋予了公共财政新的时代特征。 十八届三中全会通过的《中共中央关于全面深化改革若干重大问题的决定》首次提出“财政是国家治理的基础和重要支柱”,这一全新定位不仅强调了财政之于政府宏观调控的重要杠杆作用,更是将财政的定位置于经济、社会、政治等的多维体系中,为财政自身的改革与完善指明了方向。发挥好财政的作用,“是优化资源配置、维护市场统一、促进社会公平、实现国家长治久安的制度保障”,同时财政体制改革又将支持和承载转变经济发展方式、促进政府职能及社会转型等一系列全面深化改革的重担。可以说,把财政的功效发挥出来,对于推进国家治理体系建设和治理能力现代化将会形成重要的牵引作用。 财政的可持续发展历来是研究财政问题的重要内容。基于对财政认识的深化和财政定位的历史性突破,财政自身的健康发展程度,意味着财政本质属性的回归,也是经济稳定,甚至是国家稳定、国家治理的重要前提和支撑。财政的可持续发展是一项复杂的系统工程,它直接关系着社会公共物品的有效供给,影响着政府职能的充分发挥,也涉及到政治、经济、社会等诸多领域改革和发展的速度与质量。相比于财政收入而言,财政支出更能够体现出政府运用财政资金的合理度,也更能够反映出政府提供公共产品的满意度。因此,财政支出在财政可持续性系统中占有重要的分量,直接影响着财政可持续性的走势。 本文在财政持续性的若干影响因素中,选择以财政支出为出发点。把财政支出与财政可持续性研究的结合,是完善我国公共财政框架的应有之义,更是当前研究我国财政体制改革的必经之路。本文通过回顾建国以来我国财政体制改革的演进历程,总结了各阶段财政支出对于财政体系自身及社会经济发展要求的贴合度和贡献度,分析了影响我国公共财政支出在广度和深度方面存在的问题,并从广度和深度的视角为财政支出找到合理的定位。在借鉴国际经验的基础上,探索旨在促进中国财政可持续发展的财政支出制度改革路径。
[Abstract]:Public finance is one of the main ways for the government to provide public goods and realize the policy objectives. Public finance is to meet the social public needs as the starting point, define the scope of financial functions, and on this basis to build the government's fiscal revenue and expenditure system. In recent years, under the guidance of the concept of public finance, China has gradually established a complete public finance system, which not only leads to the benign interaction between economy and finance, but also endows with new characteristics of the times of public finance. The decision of the CPC Central Committee on comprehensively deepening reform adopted by the third Plenary session of the 18th CPC Central Committee put forward for the first time that "finance is the foundation and important pillar of state governance." This new position not only emphasizes the important leverage of finance to government macro-control, but also puts fiscal positioning in the multidimensional system of economy, society, politics, etc., and points out the direction for the reform and perfection of finance itself. To give full play to the role of finance, "it is to optimize the allocation of resources, safeguard the unity of the market, promote social equity, and realize the institutional guarantee for the long-term stability of the country." at the same time, the reform of the financial system will support and carry the burden of transforming the mode of economic development. To promote government functions and social transformation, such as a series of comprehensive deepening of the burden of reform. It can be said that exerting the effect of finance will play an important role in promoting the construction of national governance system and modernization of governance ability. The sustainable development of finance has always been an important part of the study of financial problems. Based on the deepening of financial understanding and the historical breakthrough of fiscal positioning, the healthy development of finance itself means the return of the essential attributes of finance, which is also an important prerequisite and support for economic stability, even national stability, and national governance. The sustainable development of finance is a complex system project, which is directly related to the effective supply of social public goods, affects the full play of government functions, and also involves politics and economy. The speed and quality of reform and development in many fields such as society. Compared with the fiscal revenue, the fiscal expenditure can reflect the rationality of the government's use of financial funds, and also can reflect the satisfaction of the government in the provision of public goods. Therefore, fiscal expenditure plays an important role in the financial sustainability system, which directly affects the trend of fiscal sustainability. This paper chooses fiscal expenditure as the starting point among several influencing factors of financial sustainability. The combination of fiscal expenditure and the study of fiscal sustainability is the proper meaning of perfecting the framework of public finance in China, and is also the only way to study the reform of our financial system at present. By reviewing the evolution of China's financial system reform since the founding of the people's Republic of China, this paper sums up the degree of conformity and contribution of fiscal expenditure to the requirements of the financial system itself and social and economic development. This paper analyzes on the problems existing in the breadth and depth of the public expenditure in China, and finds a reasonable position for the fiscal expenditure from the angle of breadth and depth. On the basis of drawing lessons from international experience, this paper explores the path of fiscal expenditure system reform aimed at promoting the sustainable development of Chinese finance.
【学位授予单位】：首都经济贸易大学
【学位级别】：博士
【学位授予年份】：2014
【分类号】：F812.45
本文编号：2207646
[Abstract]:Public finance is one of the main ways for the government to provide public goods and realize the policy objectives. Public finance is to meet the social public needs as the starting point, define the scope of financial functions, and on this basis to build the government's fiscal revenue and expenditure system. In recent years, under the guidance of the concept of public finance, China has gradually established a complete public finance system, which not only leads to the benign interaction between economy and finance, but also endows with new characteristics of the times of public finance. The decision of the CPC Central Committee on comprehensively deepening reform adopted by the third Plenary session of the 18th CPC Central Committee put forward for the first time that "finance is the foundation and important pillar of state governance." This new position not only emphasizes the important leverage of finance to government macro-control, but also puts fiscal positioning in the multidimensional system of economy, society, politics, etc., and points out the direction for the reform and perfection of finance itself. To give full play to the role of finance, "it is to optimize the allocation of resources, safeguard the unity of the market, promote social equity, and realize the institutional guarantee for the long-term stability of the country." at the same time, the reform of the financial system will support and carry the burden of transforming the mode of economic development. To promote government functions and social transformation, such as a series of comprehensive deepening of the burden of reform. It can be said that exerting the effect of finance will play an important role in promoting the construction of national governance system and modernization of governance ability. The sustainable development of finance has always been an important part of the study of financial problems. Based on the deepening of financial understanding and the historical breakthrough of fiscal positioning, the healthy development of finance itself means the return of the essential attributes of finance, which is also an important prerequisite and support for economic stability, even national stability, and national governance. The sustainable development of finance is a complex system project, which is directly related to the effective supply of social public goods, affects the full play of government functions, and also involves politics and economy. The speed and quality of reform and development in many fields such as society. Compared with the fiscal revenue, the fiscal expenditure can reflect the rationality of the government's use of financial funds, and also can reflect the satisfaction of the government in the provision of public goods. Therefore, fiscal expenditure plays an important role in the financial sustainability system, which directly affects the trend of fiscal sustainability. This paper chooses fiscal expenditure as the starting point among several influencing factors of financial sustainability. The combination of fiscal expenditure and the study of fiscal sustainability is the proper meaning of perfecting the framework of public finance in China, and is also the only way to study the reform of our financial system at present. By reviewing the evolution of China's financial system reform since the founding of the people's Republic of China, this paper sums up the degree of conformity and contribution of fiscal expenditure to the requirements of the financial system itself and social and economic development. This paper analyzes on the problems existing in the breadth and depth of the public expenditure in China, and finds a reasonable position for the fiscal expenditure from the angle of breadth and depth. On the basis of drawing lessons from international experience, this paper explores the path of fiscal expenditure system reform aimed at promoting the sustainable development of Chinese finance.
【学位授予单位】：首都经济贸易大学
【学位级别】：博士
【学位授予年份】：2014
【分类号】：F812.45
【引证文献】
相关硕士学位论文 前1条
1 于蕊;我国民生财政支出监督的法律制度研究[D];山西财经大学;2015年
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