赣州市财政基本建设支出及其管理分析-工程管理专业论文.docxVIP

PAGE PAGE 2 摘 要 在拉动经济发展的投资、消费、出口“三架马车”中，投资尤其是基本建设投资是地 方政府使用的主要手段。随着国家西部大开发和中部崛起战略的大力实施，有力地激起了 中西部地区的发展冲动和建设步伐。各地大力兴建铁路、公路甚至机场，大搞城市基础设 施建设，整个中西部地区犹如一个大工地。 毋庸质疑，地方各级政府进行的基本建设投资，较好地改善了当地的投资硬环境，在 一定程度上推动了当地经济的发展，但也出现了一些不容忽视的问题。有的地方不顾当地 实际，片面追求政绩工程，着力打造大广场、大马路、大楼房，浪费财力和物力；有的支 出管理不规范，随意变更设计，突破概预算，有的工程领域甚至变成了腐败滋生的土壤。 为了进一步优化基本建设支出结构，加强支出管理，解决基本建设投资过程中存在的 突出问题，本文借鉴国内外对财政基本建设支出与经济增长的理论关系研究成果，对赣州 市 1998—2006 年基本建设支出变化情况和现阶段基本建设支出管理现状及原因进行了分 析，采取数据模型实证分析了赣州市基本建设支出总量与经济增长的关系，得出了两者关 系具有不稳定性的结论，提出了从优化财政基本建设支出规模与结构、加强基本建设支出 预算管理、构建基本建设支出绩效评价体系等方面，进一步加强财政基本建设支出管理的 政策建议。 关键词：公共财政 基本建设支出 统计分析 Abstract In investment, consumption and export, the three elements which promote the economic development, investment especially that in capital construction is the main means employed by local governments. The energetic enforcement of the strategies of developing the West Area and raising the Middle Area has strongly stimulated the Mid-West Area’s desire for development and the pace of construction. Railways, highways and even airports are actively being built here and there. The large-scale construction of city infrastructure has made the whole Mid-West Area a large building site. It’s true that the investment in capital construction of all-level local governments, to some degree, has bettered the hard environment of investment and promoted the economic development of these places. However, some problems come along which shouldn’t be neglected. Disregarding the practical conditions, some places exceedingly seek for political achievements, putting forth effort in building big squares, wide roads and large storied buildings, which has resulted in the waste of financial resources and material resources. Some expenditure is deficient in management: change the design casually or overfulfill budgetary estimate. Some project fields have even turned into the hotbed of corruption. In order to better the structure of the capital construction expenditure, tighten up the management of expenditure and s