财政学：第三章 财政支出规模与结构分析.ppt

年份Eg（系数）MGP（％）年份Eg（系数）MCP（％）197819791980198119821983198419851986198719881989199019912.501.25-0.35-0.990.900.210.000.710.720.150.410.000.950.5966391126212824171638171610199219931994199519961997199819992000200120022003200420050.450.800.710.681.011.493.254.651.931.811.720.920.881.267119812174064282930172023四、财政支出影响因素及合理规模的选择（一）影响财政支出规模的宏观因素（二）影响财政支出规模的微观因素（三）政治决策程序*****第一节财政支出分类第二节财政支出规模分析第三节财政支出结构分析《财政学》(第六版）一、按财政功能分类(classificationbyfiscalfunctions)二、按支出用途分类(classificationbyspendingpurposes)三、按经济性质分类――购买性支出与转移性支出(classificationbyeconomicfeatures)四、按支出产生效益的时间分类――经常性支出和资本性支出(classificationbytimewhenpublicexpenditureobtainsbenefit)五、国际分类方法(commonclassificationmethodsusedbyothercountries)《财政学》(第六版）1.经济建设费2.社会文教费3.国防费4.行政管理费5.其他支出※优点：可以反映经济建设、文化建设、国防建设的比例关系，有助于了解我国政治经济活动的全貌和各个时期的主要工作。例：中国财政支出结构的历史变动情况年份财政支出总额（亿元）各类财政支出占财政支出总额的比重（%）经济建设支出社会文教支出国防支出行政管理支出其他支出19501960197019801985199019921993199519971998200020012001-200368.1654.1649.41212.71844.83452.23742.24642.36823.729233.5510798.1815886.518902.5865605.6825.570.460.555.348.544.843.139.5241.8539.538.7136.1834.2431.3311.113.28.016.422.121.425.9225.3825.7326.7427.1427.627.5826.9941.18.922.416.010.48.410.19.179.38.88.667.67.67.7119.34.84.96.29.312.012.3813.6614.614.7214.8217.4218.5818.762.91.04.23.77.57.98.512.268.4710.2410.6811.1911.9715.21年份财政总支出经济建设费科教文卫就业与社会保障支农支出费用比例费用比例费用比例费用比例19781122.09718.9864.08112.6610.0418.911.6976.956.8619801228.83715.4658.22156.2612.7220.311.6582.126.6819852004.251127.5556.26316.7015.8031.151.55101.045.0419903083.591368.0144.36617.2920.0255.041.78221.767.1919956823.722855.7841.851467.0621.50115.461.69430.226.3019967937.553233.7840.741704.2521.4