导　　师： 王廷惠

学科专业： 020101

授予学位： 硕士

作　　者： ;

机构地区： 暨南大学

摘　　要： 改革开放以来,深圳市财政体制进行了诸多重大改革,财政支出结构也相应进行了不少调整,此为推进经济体制改革,促进社会经济发展做出了积极贡献。但随着深圳经济快速发展,社会财富快速增加,经济增长与社会财富分配之间的矛盾日益严重,社会不同阶层难以平等分享改革成果,社会不公引发的民生问题逐步凸显。这些问题暴露出深圳财政支出存在不合理方面,亟待采取措施加以解决。因此,结合深圳民生支出的现状,依据建立公共财政的总体方向,研究深圳财政支出结构问题,探索调整深圳民生导向型财政支出结构的思路和对策,促进深圳财政模式的转型有重大而深远的意义。根据有关理论与实践,财政支出结构的发展演变总体趋势具有一定规律,财政支出结构的长期演变与经济发展的不同阶段及政府职能转变密切相关。 本文首先梳理了政府职能、财政支出结构以及民生财政的关系,明确民生导向的财政支出结构调整的依据。其次梳理了深圳财政支出规模和财政支出结构的变迁,分析深圳财政对社会民生方面投入的现状,解析深圳财政支出结构存在的问题和原因。最后,借鉴国外部分国家财政支出结构优化调整的经验,提出深圳民生导向型财政支出结构调整的思路和对策。 Since opening-up and reform, Shenzhen City financial system has carried out many reforms. Financial expenditure range has correspondingly been adjusted, which contributes to the whole economical reform and social economical development. With the high-speed economic development、social wealth increase rapidly, the contradictions between economic growth and distribution of wealth are becoming serious, people can not share equally the result of reform, the issue of people's livelihood are becoming serious. These problems exposed an unreasonable financial expenditure of Shenzhen; the government need solve these problems. Therefore according to the total direction of building public finance, present financial expenditure structure should be carefully studied in order to find a way of adjusting and optimizing it. According to foreign theories and practices, the developing tendency of financial expenditure structure has a law, and we can draw a conclusion that it is closely related to the stage of economical development and adjusting of government function. In this article, the author first introduced some basic theoretical issues on the functions of the government、financial expenditure structure and the financial livelihood, explained the relationship among the functions of government、financial expenditure structure e and financial livelihood, pointed out principle of adjustment expenditure structure. Second, the author introduced the development of the scale and structure of Shenzhen financial expenditure movements, and the status of livelihood input, description of the problems about financial expenditure structure. Finally, the author referenced the experience of some abroad countries, and pointed out the ideas and measures about adjustment of Shenzhen financial expenditure.

关 键 词： 财政支出结构 民生支出 政府职能 公共财政

分 类 号： [F812.45]

领　　域： [经济管理]