基于政府职能转变的财政支出改革研究

宏观税负的高低没有固定的判断标准,其合理程度取决于财政支出结构的合理性。我国财政支出结构存在的主要问题是经济建设比重偏高、医疗保健支出比重偏低、社会保障支出不足等问题。基于政府职能转变的要求,我国现行的财政支出结构应进行战略性调整,着力建立符合现代市场要求的公共财政,具体改革思路是按照政府职能转变的要求重新界定政府支出范围、合理划分中央与地方的财权和事权、遵循公共财政的基本功能,不断调整和优化财政支出结构、规范政府转移支付制度、加强财政支出管理以及提高财政支出的透明度,建立起符合现代市场要求的公共财政,以此确定合理的、适度的宏观税负水平。

Research on the Fiscal Expenditure Reform Based on the Transformation of Government Functions

The level of macro tax burden is no fixed criteria. To judge its reasonable depends on the structure of fiscal expenditure. The main prob- lems of China＇s fiscal expenditure structure are the high proportion of economic construction, the low proportion of health care spending, the short social security expenditure and so on. This paper, based on the requirements of transformation of government functions, points out that China＇s current structure of fiscal expenditure should be strategically adjusted, focusing on establishing the public finance to meet the modern market re- quirements. The specific reform ideas are redefining the scope of government spending, dividing the central and local of property fights and powers, following the basic functions of public finances, and continuously adjusting and optimizing the structure of fiscal expenditure, standardizing gov- ernment transfer payment system, strengthening expenditure management, and improving the transparency of financial expenditure, and establish- ing the public finances in line with the requirements of the modern market, in order to determine reasonable and moderate tax burden.