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本文通过对北京市财政支出总体情况和分类结构分析,认为基本建设支出与财政总支出呈正相关关系,但在不同年份基本建设支出状况又并不完全与财政支出的状况相一致,其变动增幅的大小主要取决于当年财政支出的重点和宏观调控的要求。基本建设支出的规模和增长幅度,既与整个财政支出的总额有关,又与整个国民经济的发展和宏观调控的需要有关。同时,针对财政支出结构不合理的问题,提出调整财政支出结构的若干对策建议。
Based on the analysis of the general situation and classification structure of fiscal expenditure in Beijing, this paper argues that there is a positive correlation between capital expenditure and total expenditure, but the expenditure of capital construction in different years is not consistent with the state of fiscal expenditure. The size depends mainly on the current fiscal expenditure focus and macro-control requirements. The scale and growth rate of capital expenditure are related not only to the total amount of financial expenditure but also to the development of the entire national economy and the need for macro-control. At the same time, in view of the unreasonable structure of the fiscal expenditure, some countermeasures and suggestions on adjusting the structure of the financial expenditure are put forward.