基于因子分析的全国地方财政支出结构实证研究  

An Empirical Study on National Local Fiscal Expenditure Structure Based on Factor Analysis

作　　者：王瑞 Wang Rui(Finance Department,Chuzhou University,Chuzhou 239001,China)

机构地区：[1]滁州学院财务处,安徽滁州239001

出　　处：《黄山学院学报》2023年第2期45-49,共5页Journal of Huangshan University

摘　　要：为优化财政支出结构,促进地区经济协调发展,收集了全国31个省(自治区、直辖市)2020年财政支出等相关数据,利用SPSS 22.0中的因子分析法,提炼出“公共服务支出因子”“社会保障支出因子”和“地区发展支出因子”,依据因子得分情况对各地区财政支出结构进行比较分析。研究结果表明,公共服务支出的均衡发展对财政支出结构合理性影响较大;区域间财政支出结构存在异质性,经济发达地区比偏远地区更注重推进数字化基础设施建设,因此在公共服务领域和地区发展领域的支出较多;由于人口流动和资源环境的影响,区域间财政支出结构存在一些不合理的现象,部分经济发达地区在社保领域的支出不足。In order to optimize the structure of fiscal expenditure and promote coordinated regional economic development,relevant data on fiscal expenditure in 31 provinces(autonomous regions,munici‐palities directly under the central government)in 2020 were collected.Using the factor analysis method in SPSS 22.0,the“public service expenditure factor”,“social security expenditure factor”,and“regional development expenditure factor”were extracted.Based on the factor scores,the fiscal expenditure struc‐ture of each region was compared and analyzed.The research results indicate that the balanced develop‐ment of public service expenditure has a significant impact on the rationality of fiscal expenditure struc‐ture;There is heterogeneity in the structure of fiscal expenditure among regions.Economically devel‐oped regions place more emphasis on promoting digital infrastructure construction than remote areas,re‐sulting in more expenditure in the fields of public services and regional development;Due to population mobility and the impact of resource environment,there are some unreasonable phenomena in the struc‐ture of fiscal expenditure among regions,and some economically developed regions have insufficient ex‐penditure in the field of social security.

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]