我国财政支出结构的实证分析  

The Empirical Analysis of China's Fiscal Expenditure Structure

作　　者：邱国庆[1] 王丹[1] 郭允炯[1] 

机构地区：[1]辽宁工程技术大学公共管理与法学院,辽宁阜新123000

出　　处：《财经理论研究》2013年第6期27-34,共8页Journal of Finance and Economics Theory

摘　　要：基于2006-2011年我国31个省份一般财政支出数据,运用因子分析方法对我国不同时期各地的财政支出结构进行实证分析。结果发现:第一,一般公共服务、国防、公共安全、教育和科学技术等13个不同支出项目可以通过"偏高级经济技术"、"偏社会保障服务"、"偏基本设施建设"较好地反映;第二,地方政府活动的范围和方向以高级经济技术为中心,但逐渐转变为以基本设施建设为中心,后来又转变偏社会保障服务,充分反映不同时期政府政策的重点。最后,笔者分别从财政政策、政府管理模式、财政赤字、税收政策四个角度阐述这一财政支出变化的原因。Based on statistical data of Chinese 31 provinces,autonomous regions,the article uses methods of factor analysis and cluster to make an empirical analysis to fiscal expenditure structure in different periods.It concludes that：first,thirteen different expenditure items,such as the general public service,national defense,public security,education,scientific technology and so on,can be reflected on three characteristic of ＂senior economic and technology＂,＂social security service＂and＂basic facility construction＂;the structure of fiscal expenditure is divided into three types：＂partial senior economic and technology expenditure＂,＂equilibrium expenditure＂and ＂partial basic facility construction＂.Second,local government＇s activities and direction are center to senior economic technology,but gradually transform into a basic facility construction,then transform into social security service,which fully reflect the focus of government policy in different period.Finally,the author respectively from four angles of fiscal policy,government management pattern,the fiscal deficit,and tax policy expounds the change causes of financial expenditure.

关 键 词：财政支出结构 因子分析 政策分析 

分 类 号：F810.45[经济管理—财政学]