中国政府支出经济属性的核算解析  

Accounting Analysis on Economic Attribute of Government Expenditure in China

作　　者：宋旭光[1] 牛华[1] 石涵琨 Song Xuguang Niu Hua Shi Hankun

机构地区：[1]北京师范大学统计学院 [2]北京交通大学理学院

出　　处：《财政研究》2017年第2期15-24,14,共11页Public Finance Research

基　　金：国家社科基金项目"中国税源核算的统计体系与应用方法研究"(11BTJ005)和国家社科基金重大项目"我国能源-环境-经济综合核算体系研究"(11&ZD045)的阶段性研究成果

摘　　要：明确政府支出的经济属性对于深化政府收支分类改革意义明显。本文在国民经济核算体系和政府财政统计手册的理论框架下,对我国现行政府支出类别的经济属性进行了区分,研究发现我国政府支出的分类类别和科目设置还存在着一些问题。我们建议通过简化分类类别、优化科目设置为有关财税管理改革提供更为科学的核算保障。Clarifying the economic attribute of government expenditure is significant to deepen the reform of governmental revenue and expenditure classification. Under the theoretical framework of the national economic accounting system and the government fiscal statistics manual, this paper distinguishes the economic attribute of the current government expenditure category. The study finds that there are still some problems in the classification of Chinese government expenditure and subject setting. We propose to provide a more scientific accounting guarantee for the reform of fiscal and tax administration by simplifying the classification and optimization of the subjects.

关 键 词：政府财政统计 政府支出 经济属性 科目设置 

分 类 号：F812.4[经济管理—财政学]