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我国财政支出结构的动态演化及国际比较
引用本文:郭亚帆.我国财政支出结构的动态演化及国际比较[J].未来与发展,2013(10):36-41,30.
作者姓名:郭亚帆
作者单位:内蒙古财经大学统计与数学学院,内蒙古 呼和浩特,010070
摘    要:改革开放以来,我国财政支出结构经历了从建设性财政向民生财政的重大转变。本文计算了我国财政支出国际标准分类的结构。分析了财政支出结构的动态演化规律并进行了国际比较;基于新经济增长理论,对财政支出结构与经济增长关系进行回归分析。发现经济事务支出比重、环境保护支出比重、娱乐文化宗教支出比重以及教育支出比重与经济增长率呈现正相关;公共秩序与公共安全支出比重、健康支出比重、社会保障和福利支出比重以及其他支出比重与经济增长呈负相关。

关 键 词:国际分类标准  财政支出结构  动态演化  经济增长

The Study of China's Fiscal Expenditure Structure for Dynamic Evolution and International Comparison
GUO Ya-fan.The Study of China's Fiscal Expenditure Structure for Dynamic Evolution and International Comparison[J].Future and Development,2013(10):36-41,30.
Authors:GUO Ya-fan
Institution:GUO Ya-fan (School of Statistics and Mathematics, Inner Mongolia University of Finance and Economics,Hohhot Inner Mongolia 010070, China)
Abstract:Since the reform and opening up, China's fiscal expenditure structure has experienced the great change from the constructive finance to the finance of the people's livelihood. This paper calculates the fiscal expenditure structure in China according to the International classification standard, analyzes the dynamic evolution and conducts international comparison; based on the new economic growth theory, analyze the relationship between structure of fiscal expenditure and economic growth by regression model, from which the paper discovers that the proportion of economic affairs expenditure, environmental protection expenditure, education expenditure and expenditure proportion of entertainment, culture and religion are positively correlated to economic growth rate; while proportion of public order and public security expenditure, health expenditure, social security and welfare expenditure are negatively related to economic growth rate.
Keywords:international standard of classification  fiscal expenditure structure  dynamic evolution  economic growth
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