基于聚类分析的我国财政支出结构省际比较研究

采用聚类分析方法对2010年度全国31个省级行政区财政支出结构进行变量聚类和样本聚类。变量聚类结果表明,我国省域财政支出明显向民生和服务倾斜,而教育和科技投入不足。样本聚类结果表明,我国部分省域财政支出结构同构性和同质化特征明显。因此,应加大教育和科技支出占比,优化各种类型支出的比例关系,正确处理中央和省域的关系,厘清各自财政职能的重心和中心,保障二者职能履行的有机统一。

A Comparative Study of Inter-provincial Fiscal Expenditure Structure Based on Cluster Analysis

This article based on the method of cluster analysis, used variable clustering and sample clustering to analyze the fiscal expenditure structure of the country＇s 31 provinces＇ in 2010. Variable clustering results showed that China＇s provincial spending significantly tend to the people＇s livelihood and services, and far less investment in education, science and teehnology. Sample clustering results showed that some of China＇s provincial fiscal expenditure structure have the obvious characteristics of isomorphism and homogenization. The author suggest that increasing the proportion of education and technology spending, optimize the ratio between various types of expenditures, correctly handle the relationship between central and provincial, and clarify the respective functions＇ heart and centre, proteet the organic unity of both of the functions performed.