对县级政府资金使用效率及支出效益研究.doc

对县级政府资金使用效率及支出效益研究 摘 要 长期以来，我国理论界和财政实际工作部门都把主要精力放在如何提高财政收入上，而对财政支出效益尤其是县级政府资金使用效率的研究不够。但事实上，当前县级财政困难虽然表现为县级财政收入不足，其根源之一却在于县级财政支出效益的低下。因此要缓解县级财政困难，就必须解决县级财政支出过程中存在的各种问题，努力提高县级政府资金使用效率。 本文分五章对县级政府资金使用效率及支出效益加以研究。第一章论述了县级政府资金使用效率的一般理论知识，简述了县级政府的财政及财政职能、县域公共产品，同时概述了政府资金的来源、政府资金的用途等；第二章对我国县级政府资金使用的现状和存在的问题进行了分析；第三章探讨了我国县级政府资金使用效率低下的原因；第四章简略的提出了政府资金使用效率的评价标准；第五章文章针对我国县级财政支出存在的一些问题及我国县级政府使用效率低下的原因，提出了一些提高我国政府资金使用效率的对策和建议：即按照公共财政要求，合理界定和规范政府资金使用范围、调整和优化县级政府资金支出结构、加快各项支出预算管理体制改革、推行政府采购制度等方面入手来改善政府资金支出，提高政府资金使用效率。 关键词 政府资金 使用效率 财政支出 Abstract:For a long time, our theorists and financial sector have concentrated its energies on practical ways to enhance revenue, and expenditure - particularly on the use of funds at the county government efficiency study enough. In fact, although the performance for the current financial difficulties at the county level revenue shortage, and its root cause is that one of the lower-level expenditure. Therefore, in order to alleviate the financial difficulties at the county level, we must address the county finance expenditure process problems, and strive to improve efficiency in the use of government funds at the county level. The following part of the sub-county level efficiency in the use of government funds to study. Firstly discussed at the general efficiency in the use of government funds theoretical knowledge, outlined at the financial and treasury functions, county public goods; At the same time government funding outlined the sources, the use of government funds; Secondly, the use of funds to our county government and the status of problems analyzed. Then explore our county government inefficient use of funds reasons; Finally, the article on my county finance expenditures problems and inefficient use of our county government reasons, a number of government funds to improve our efficiency in the use of the responses and recommendations : that the public finances, define and regulate a reasonable use of government funds, capital expend