公共财政视野下的财政支出结构变迁

财政支出结构优化研究的传统方法致力于探究能够促进经济增长率最大化的财政支出规模与结构,财政支出结构优化问题被视为简单的效率问题.这种思维在我国政府确立公共财政改革目标之后应该被扭转.公共支出必须服从构建和谐社会、促进协调发展的目标,必须具备公共财政所要求的公共性.本文从财政支出结构随经济发展变迁的进化论观点出发,构建财政支出结构变迁模型,通过广泛的国际比较,在公共财政视野下,对财政支出结构优化问题作出了阐释.

Optimization of Finance Expenditure Construction in View of Public Finance

Classic research on optimization of finance expenditure construction aims to reveal the construction and scale of public finance expenditure to promote economic development, which is thought to maximize economic growth rate simply. However, the government has decided to build public finance system which should have public character. In view of evolution of expenditure construction with the development of economy, the paper suggestsa new patten and gives budget construction optimization a new illustration.