1950—2021年中国财政支出科目体系的历史演变  

The Change of Fiscal Expenditure Classification System of China from 1950 to 2021

作　　者：李冰冰 汪德华[2] LI Bingbing;WANG Dehua(Institute of Population and Labor Economics,CASS,100006;University of Chinese Academy of Social Sciences/National Academy of Economic Strategy,CASS,100006)

机构地区：[1]中国社会科学院人口与劳动经济研究所,北京100006 [2]中国社会科学院财经战略研究院,北京100006

出　　处：《财经智库》2022年第4期33-58,145,146,共28页Financial Minds

基　　金：国家自然科学基金面上项目“积极财政政策的经济效应”(72073140);中国社会科学院创新工程项目“加快建立现代财政制度研究”(2018CJY01-A002)。

摘　　要：本文基于若干历史资料,梳理了1950年以来我国财政支出科目体系的历史演变。总体来看,我国财政支出科目体系演变可分为三个阶段:1950—1977年财政支出科目初步成型;1978—2006年市场经济体制改革中财政支出科目不断调整完善;2007年后按照功能分类原则建立现代财政支出科目体系。财政支出科目的变化受到计划经济向市场经济转型的影响,体现了政府职能从经济建设向社会福利和公共服务职能的转变,同时也体现了国家治理现代化过程中财政管理的逐步精细化。财政支出科目服务于国家治理需要,并在相对稳定、清晰透明、全面完整的原则下不断完善。The fiscal expenditure classification system is fundamental to budget planning,budget execution and fiscal management,and is an important technical support for the national governance system.The change of the fiscal expenditure classification system can reflect the change in the priority of government expenditure and the function of government.A sound expenditure classification system helps to build transparent and coherent budget,improve resource allocation,better monitor government expenditure,and regulate government behavior.The fiscal expenditure classification system in China went through three stages between 1950 and 2021.In the first stage,a preliminary classification system was quickly established around 1950,and after multiple revisions,developed into an initial template by 1976.In this period,the classification was made by type of expenditure and department.In the second stage,the expenditure classification system experienced adjustment and improvement to adapt to the reform of economic system during the period from 1978 to 2006.For example,the classification of social expenditures was improved,the budget for Government-Managed Funds expenditure was separately established,and the classification for General Public Budget expenditure became clearer.In the third stage,the modern expenditure classification system was established after the reform following the principle of functional classification of IMF in 2007,and then the classification system gradually expanded according to the new changes in the social and economic development.Overall,the change of the fiscal expenditure classification system in China was greatly influenced by the transition from planned economy to market economy,reflecting that the major functions of government was shifting from economic construction to social welfare and public service.Meanwhile,the change also reflected the gradual refinement and modernization of governance.The fiscal expenditure classification system in China serves the needs of state governance and is continuously

关 键 词：财政支出 支出科目 政府职能 

分 类 号：F812.45[经济管理—财政学]