政府支出结构调整:国际经验及对我国的启示

政府在一国经济、社会发展中扮演重要角色,政府支出是实现其基本职能和发展战略的重要工具,政府支出结构的合理安排和适时调整是政府执政能力以及驾驭社会和谐发展能力的重要体现。对于在改革中求发展,在发展中推进改革的我国政府而言,把握政府支出结构调整的一般规律具有很强的理论和现实意义。利用世界银行提供的一组财政支出跨国数据,结合我国改革开放以来财政支出的结构变迁,本文从国际发展经验中抽象出一些能够为我所用的基本规律,希望能为我国的政府职能转换和政府支出结构调整提供一些有益的经验性认识。

Structural Adjustments of Public Expenditure: International Experience and Its Enlightenment to China

Government plays an important role in social and economic development, and public expenditures are the major tools to carry out government functions and development strategies. Efficient allocation and timely adjustment of public resources ensure the harmonious development of society. It is of great significance both in theory and practice for transitional China to learn the regularity of improving public expenditure composition in market economy. With a set of cross-country public expenditure data from World Bank, we get some normative empirical implication for the transformation of the role of government and the adjustment of public expenditure composition.