【作者】 王轩；

【导师】 周小林；

【作者基本信息】 西南财经大学 ， 财政学， 2007， 硕士

【摘要】 公共支出是用于购买公共产品和公共服务的支出,是满足公共需求,增进社会福利的支出。政府受社会公众的委托,进行公共支出行为。那么,政府该如何安排公共支出,怎样提高公共支出的有效性,使其更好地满足公共需求,更好地促进社会进步与经济发展,更好地提升社会整体福利,就是本文要研究的问题。本文分为导论、概述、因素分析、实践分析、制度建设五个部分。第一部分为导论。主要说明我国公共支出的现状和存在的问题,研究公共支出有效性的重要意义。介绍本文使用的理论工具,本文的逻辑思路和结构安排等。第二部分为公共支出有效性概述。首先界定公共支出的概念和范围。在此基础上,从经济和社会两方面着手,研究公共支出的重要性。其重要性在于维护经济平衡,促进经济增长和提高生产率;实现社会公平、促进人类发展、提高社会主体收入和社会分配效率。在分析公共支出重要性的基础上,围绕社会经济发展的三大目标(稳定、公平、效率)界定公共支出有效性的内涵,即合理控制公共支出总量保持公共部门和私人部门的适度比例,发挥公共支出有效弥补“市场失灵”的作用;优化公共支出结构。保持公共支出内部的适度比例,发挥公共支出维护社会公平、增进社会福利的作用;提高公共支出的运行效率。保持政府部门良好的工作效率,发挥政府部门有效协调与资源配置职能。第三部分主要分析影响公共支出有效性的因素。研究影响公共支出有效性的因素及其作用原理。分析得出:影响公共支出总量的因素主要是公共支出的供给范围,税收的规模,经济发展水平,预算约束等;影响公共支出结构的因素主要是经济发展阶段,制度变迁和国家经济政策等;影响公共支出的运行效率的因素主要是内外控制制度,约束激励制度以及法律制度等。第四部分研究提高公共支出有效性的具体实践。分析发达国家的实践以及国内的具体做法,寻找可借鉴的经验。第五部分是提高公共支出有效性的具体制度建设。在分析影响因素和借鉴国内外实践的基础上,提出建设有中国特色公共支出制度的具体建议。在有效控制公共支出规模方面,需要合理界定政府职能,明确公共支出的范围,制定预算编制目标,完善预算管理制度等,本着提高社会福利的原则合理控制经济社会中公共部门和私人部门的支出比例,从源头提高公共支出的有效性;在优化公共支出结构方面,加强基础设施建设、科教文卫建设和新农村建设等,合理划分公共支出内部的比例,建立适应我国经济和社会发展现状的公共支出结构;在提高公共支出的运行效率方面,建立有效的激励约束机制,配套的信息体系以及绩效评估体系,着力提高政府部门的工作效率。本文从社会发展,经济进步的角度对公共支出的有效性进行了界定,引申出公共支出的有效性的内涵,即保证公共支出总量的有效控制,优化公共支出的内在结构以及提高公共支出的运行效率。文章以公共支出的有效性为核心,所有问题的讨论都围绕公共支出有效性的三个方面展开。本文结合实证分析的方法,充分研究国内外在公共支出总量的控制方面,优化公共支出结构方面以及提高公共支出运行效率方面的具体经验,探索改善我国公共支出的路径和具体措施。更多还原

【Abstract】 With the development of economy and society, the public expenditure scale become much more bigger, especially in nowadays. At the same time as the public expenditure increasing, the influences it take become much more stronger. Including the unable control of the totally expenditure on the public using, the unreasonable structure of the public expenditure, and the less efficiency working system, besides there are still a lot of other problem, so the important of enhancing the public expenditure is very clear. The purpose of this article is to give the detailed methods on how to increase the effect of the public expenditure, and try to establish a worked system on the public expenditure.First of all, the article analysis the important function of the public expenditure from both economy and society side, then make the use of economic principle, find out the true function of public expenditure are to balance the economy, improve the increasing of economy, promote the efficiency of economy, make a balance development of society, promote human’s development, increasing the income of every family. Then, introduce the detailed information of the efficiency in public expenditure. And figure out the factors influence the efficiency of the public expenditure, including the human factor and the system factor. According to analysis, get the result that the public expenditure exist the inside explode and low efficiency. Finally, on the basis of researching the western country’s practice on increasing the efficiency of public expenditure, and the research on the fact of our country’s real status, suggest our national should establish a Chinese pattern system, that is to low the disadvantages of the public expenditure, and try to finish the wasting action on the money use.From the microscope viewpoint, this article give a clear identify about the information of the public expenditure, that is make a good control of the whole sum of the public expenditure, optimize the structure of the public expenditure, and improve the efficiency of the public expenditure. Those three aspects constitute the core value of this article, every problem is discussed on the basis of this three aspects. After researching the western public chosen theory I get the conclusion that the important influence from the public decision-making system and the important of the government change her function, get away from the competition area, and pay more attention to improve the service level to the public.On the basis of the information mentioned below, start to research and analysis the practice on improving the efficiency of the public expenditure in the outside and inside of our country, then get the following ideas: cut off the number of the government bureau, reduce the expenditure on staff, control the whole sum of the expenditure. Make a suitable public expenditure plan and improve the expenditure increase at a right speed. Make a proper distribute on the charge of the power and the expenditure in different government department, in case of the government shifting responsibilities to others. Increasing the expenditure onto the scientist, education, culture and health aspects, especially on the new village construction, adjust the expenditure’s structure. Set up suitable promote and control system, reduce the illegal actions. The same time, we should pay attention to the reconstruction on information system.According to the positive practice analysis, get the clear idea about the experiences on expenditure‘s control, adjust the structure of the expenditure and improve the efficiency of the public expenditure, make the best use of the real action on how to increase the efficiency on the public expenditure.更多还原