个体化社会、公共风险与财政支出结构演进研究——兼评公共服务型政府建设  

Individualized Society,Public Risk and Financial Expenditure Structure Evolution

作　　者：李文军[1] 朱稳根[1] 

机构地区：[1]上海交通大学国际与公共事务学院,上海200030

出　　处：《首都经济贸易大学学报》2013年第2期30-37,共8页Journal of Capital University of Economics and Business

摘　　要：改革开放以来,中国财政支出由建设财政向公共财政转变。从财政支出纵向配置来看,分税制改革加大了地方政府的财政压力,但是经过中央财政收支的再分配,省级政府财力略有结余;财政支出横向配置方面,地区间财力均等化程度不断提高,但是中西部地区明显低于东部地区;财政支出项目配置上,经济建设支出不断下降,社会文教支出不断上升,但是社会文教支出缺口还是不断扩大;从财政支出项目横向配置的地区特征看,四个区域经济支出与科教文卫支出是支出的主要项目,但是发达地区经济建设支出比例比其他地区高,而科教文卫支出比例偏低。在个体化社会时代,财政支出结构的方向应该是努力降低公众面临的公共风险。Since the reform and opening up, China＇s fiscal expenditure has been transformed from construc- tion finance to public finance. From the view of fiscal expenditures vertical configuration, classification of tax system increases the pressure on the local government＇s fiscal, but after the redistribution of the central budget, the provincial government fi- nances have slight surplus. From the view of fiscal expenditure horizontal configuration, the degree of financial e- qualization among regions increases. But the central and western regions were significantly lower than the eastern re- gion. From the view of configuration of the fiscal expenditure, economic construction spending declines, social cul- ture and education spending rises. But the social culture and education spending gap expands. From the view of hor- izontal configuration among the regional fiscal expenditure projects, economic expenditure on science, education spending is the main items of expenditure. But the economic construction expenditure ratio of developed areas is higher than that in other regions, while the expenditure of science and education has low proportion. In individualized social era, the adjustment of the structure of fiscal expenditure should strive to reduce the public risk faced by the public.

关 键 词：财政支出结构 风险社会 个体化社会 公共服务型政府 

分 类 号：F812.45[经济管理—财政学]