西部地区大开发前后财政支出比较研究

西部大开发实施五年多来,西部地区财政支出规模、结构都发生了变化.通过比较分析西部大开发财政支出规模、结构的变化及其对西部地区经济、社会发展的影响后发现,从财政支出规模看,中央不断加大对西部的财力扶持,显著提高了西部地方政府财政支出规模;从支出结构看,基本建设、科技投入、文教事业费和行政管理费在绝对量上都有所增长,但其比重却呈现下降趋势;财政支出规模结构的变化,一方面推动地区经济发展,提高人民生活水平,另一方面加深了社会不公.基于上述分析,文章探析了今后西部财政支出的变化趋势.

Comparative study of financial expenditure of the western regions before and after western development

After five years implementation of western development, the scale and structure of financial expenditure in western regions changed a lot. According to comparison and analysis of the effect of financial expenditure scale and structure change of western development on economic and social development in west regions, the results show that central government increases financial support to west regions from the angle of financial scale, so as to have obviously increased local financial expenditure in west regions and that the absolute amount of the expenditure in infrastructure, scientific and technological investment, cultural and educational expenditure and administration increased from the angle of expenditure structure and that the expenditure rate is declining. On the one hand, the change of financial expenditure structure promotes regional economic development and people's living level. On the other hand, the change of the expenditure deepens the unfairness of the society. Based on the above analysis, this paper analyzes the changing trends of the financial expenditure in the western regions in the future.