基于因子分析的我国各省市财政支出结构比较研究  

A Comparative Study of China Provincial and Municipal Financial Expenditure Structures Based on Factor Analysis

作　　者：徐晓雯[1] 韩文文[1] 

机构地区：[1]山东财经大学财税学院,山东济南250014

出　　处：《山东财经大学学报》2015年第4期59-64,70,共7页Journal of Shandong University of Finance and Economics

基　　金：山东省自然科学基金项目"推动山东省创新型省份建设的政府投入及其管理模式研究"(ZR2011GL009);山东省教育厅人文社会科学计划研究项目"财政科技投入绩效评价及绩效管理研究"(J10WF04)

摘　　要：财政支出结构反映了政府对财政资金的分配以及政府活动的方向及范围,对经济的发展具有重要的影响。文章通过《2014年中国统计年鉴》获取了2013年我国31个省市的财政支出项目数据,选用了多元统计分析中的因子分析法对各省市的财政支出结构进行了实证分析,结果表明,财政支出结构的绝大部分信息都可以用"社会服务支出"、"地区发展支出"和"生活保障支出"这三个公因子来反映,并通过计算对各地区财政支出结构综合得分进行排序,对均衡各省市财政支出结构提出对策建议。Financial expenditure structure reflects governmentb financial funds allocation as well as the direction and fields of governmental activities, and thus has an important influence on eeonomy development. Based on the financial expenditure item data of China 31 provinces and cities in 2013 derived from China Statistical Yearbook 2014, the financial expenditure structures of these provinces and cities are empirically analyzed by adopting the factor analysis method in multivariate statistical analysis. The results show that the vast majority of information concerning financial expenditure structure can be reflected by the following three common factors： social service expenditure, regional development expenditure, and life guarantee expenditure. Countermeasures and suggestions are put forward for balancing the provincial and municipal financial expenditure structures based on the comprehensive score ranking of the above provinces and cities in terms of financial expenditure structure.

关 键 词：财政支出结构 因子分析 SPSS 

分 类 号：F812.7[经济管理—财政学]