赣州市公共财政行政管理支出研究-工程管理专业论文.docxVIP

I I 摘 要 建立公共财政体制是新时期我国财政体制改革的目标，但是，随着近年来改革开放进 程不断推进，政府职能不断转变，行政机构及人员不断增加，我国财政支出中行政管理费 也呈现出快速增长态势。同成熟市场经济国家的公共财政支出结构相比，我国财政支出中 行政管理费支出的绝对量、相对量以及增长率等指标都还不尽合理，我国的财政支出功能 结构一定程度上偏离了公共财政的目标，这与构建公共财政体系的要求还存在较大的差距。 目前，我国正在全面建设和谐社会，包括政治文明在内的各种文明建设是重头戏，使 得研究此课题具有十分重要的现实意义。赣州市地处中国中部欠发达地区，担负着发展经 济和构建和谐社会的双重责任，对财政支出的要求相对更高。如何规范行政管理支出，处 理好行政管理支出与其他支出的关系，进而提高行政管理支出效率显得极为必要和紧迫。 本文基于上述论点，从行政学和财政学角度出发，选择赣州市行政管理支出为研究对 象，试图探索欠发达地区的行政管理支出的控制问题，通过对赣州市行政管理支出的变化 趋势、行政管理支出的效率、控制行政管理支出的方法等问题的研究，深入挖掘赣州市行 政管理支出存在的问题，并提出提高行政管理支出效率，控制行政管理支出的政策建议， 以期为相关领域问题的研究和正在进行的政府改革提供一定的政策参考，并且为我国其他 地市级财政的公共财政行政管理支出问题的研究提供有益的借鉴。这对于加快当地经济发 展，构建和谐社会具有重要意义。 关键词：公共财政 行政管理支出 统计分析 II II Abstract To establish the system of public finance is the aim of China’s financial system reform in the new stage. However, along with the advancement of the reform and opening, the function of the government changes constantly, the administrative setups and personnel have been increasing, and the management expenses in our country’s finance expenditure are also increasing rapidly. Compared with the structures of the mature market-economy countries’ public finance expenditure, the indexes of absolute amount, relative amount and increase rate of the management expenses in our country’s finance expenditure are not quite reasonable yet. The function structure of our country’s finance expenditure deviates to some degree from the aim of public finance, which still has a long way to go to meet the demand for establishing public financial system. Currently, a harmonious society is being established throughout our country. The establishment of all kinds of civilization including the political civilization is an important part of it. Therefore, the study of this problem becomes very significant. Ganzhou City lies in the less developed middle area of China. It assumes the double responsibilities of developing economy and establishing the harmonious society. So its demand for finance expenditure is higher. It is extremely necessary and urgent