优化地方财政支出结构--以北京、上海、重庆和成都为实例

首先对优化地方财政支出结构进行简要的理论分析,进而以北京、上海、重庆和成都为实例,以1998年到2002年为时间段,通过四个重要财政支出子项目即基本建设支出、教育事业费、科学事业费和行政管理费占财政总支出的比重,对四个城市的财政支出结构的实际情况进行考察和比较研究,进而针对研究发现的问题提出进一步优化其财政支出结构的建议.

The optimization of structure of local fiscal expenditure

The author firstly makes brief theoretical analysis of the optimization of the structure of local fiscal expenditure, then makes comparative study on fiscal expenditure proportion of Beijing, Shanghai, Chongqing and Chengdu in the aspect of capital construction expenditure, education expenditure, science expenditure and administrafive expenditure from 1989 to 2002, and finally makes suggestions for further optimization of fiscal expenditure structure according to the problerns.