《支出规模与结构》PPT课件

Click to edit Master text styles,Second level,Third level,Fourth level,Fifth level,Click to edit Master title style,*,*,2024/11/26,1,第三章,财政支出规模与结构分析,The scale and structure of public expenditures,2024/11/26,2,第1节：财政支出的分类,按支出用途分类：,C,、,V,、,M,投资性支出（,V+M,）：补偿性支出和积累性支出。,消费性支出（,C,）：,按费用类别分类：,国防、经济建设、社会文教、行政管理等；,按经济性质分类：,购买性支出和转移性支出；,国际分类：,职能分类与经济分类；,图,3,1,社会总产品的运动过程,2024/11/26,3,2024/11/26,4,财政支出按用途分类,财政支出按用途分类,中央财政支出主要项目,(,单位,:,亿元,占总支出的,),（,1,）,项目,1994,1995,1996,1997,1998,1999,2000,2001,2002,2003,合计,1754.4,1995.4,2151.3,2532.5,3125.6,4152.3,5519.9,5768.0,6771.7,7420.1,一、基本建设支出,346.72,378.49,398.53,435.2,609.5,1054.6,1002.0,863.1,1253.1,1522.8,Expenditure for capital construction,19.8%,19.0%,18.5%,17.2%,19.5%,25.4%,18.2%,15.0%,18.5%,20.5%,二、企业挖潜改造资金,34.09,34.62,25.29,36.50,31.85,45.80,89.95,29.89,17.09,42.10,Enterprises innovation funds,1.94%,1.73%,1.18%,1.44%,1.02%,1.10%,1.63%,0.52%,0.25%,0.57%,三、科技三项费用,86.32,100.08,99.31,126.27,116.57,178.42,156.55,217.16,221.31,226.26,Science and technology funds,4.92%,5.02%,4.62%,4.99%,3.73%,4.30%,2.84%,3.76%,3.27%,3.05%,四、增拨企业流动资金,14.39,28.07,29.03,24.28,21.46,31.68,49.50,13.50,16.89,10.55,Additional appropriation for enterprises circulating(%),0.82%,1.41%,1.35%,0.96%,0.69%,0.76%,0.90%,0.23%,0.25%,0.14%,五、地质勘探费,63.71,65.48,67.36,72.49,82.10,75.47,43.98,29.74,29.90,25.58,Geological prospecting expenses,2024/11/26,5,引自财政部网站：,中央财政支出主要项目,(,单位,:,亿元,占总支出的,),（,2,）,2024/11/26,6,3.63%,3.28%,3.13%,2.86%,2.63%,1.82%,0.80%,0.52%,0.44%,0.34%,六、工业、交通、流通部门事业费,36.79,34.29,37.26,39.91,46.37,40.01,42.20,60.91,67.47,84.51,Operating expenses of department of industry,transportation and Commerce,2.10%,1.72%,1.73%,1.58%,1.48%,0.96%,0.76%,1.06%,1.00%,1.14%,七、支农支出,44.95,46.40,54.95,56.12,68.79,68.64,77.42,99.09,119.74,135.59,Expenditure for supporting agricultural production and agriculture operating expenses,2.56%,2.33%,2.55%,2.22%,2.20%,1.65%,1.40%,1.72%,1.77%,1.83%,八、文教、科学、卫生支出,138.60,146.98,161.60,186.39,241.88,257.70,285.97,360.09,447.49,507.94,Operating expenses for culture,education,science,health care,7.90%,7.37%,7.51%,7.36%,7.74%,6.21%,5.18%,6.24%,6.61%,6.85%,九、抚恤和社会救济费,0.98,0.80,1.29,1.09,6.34,2.22,2.21,1.92,2.68,5.13,Pensions and relief funds for social welfare,0.06%,0.04%,0.06%,0.04%,0.20%,0.05%,0.04%,0.03%,0.04%,0.07%,十、社会保障补助支出,14.15,18.27,42.62,38.88,55.81,144.40,Social security subsidiary expense,0.45%,0.44%,0.77%,0.67%,0.82%,1.95%,中央财政支出主要项目,(,单位,:,亿元,占总支出的,),（,3,）,2024/11/26,7,十一、国防支出,547.08,632.70,715.08,806.51,928.59,1068.6,1198.5,1430.2,1690.8,1885.3,Expense for national defense,31.2%,31.7%,33.2%,31.8%,29.7%,25.7%,21.7%,24.8%,25.0%,25.4%,十二、行政管理费,58.87,69.68,71.44,76.53,91.05,115.35,128.12,142.60,493.18,539.50,Expenditure for government administration,3.4%,3.5%,3.3%,3.0%,2.9%,2.8%,2.3%,2.5%,7.3%,7.3%,十三、武装警察部队经费,63.25,73.86,87.94,115.33,128.76,148.10,188.99,202.99,226.54,239.97,Expenditure for armed police troops,3.6%,3.7%,4.1%,4.6%,4.1%,3.6%,3.4%,3.5%,3.3%,3.2%,十四、政策性补贴支出,92.66,101.24,123.40,223.17,363.90,313.93,646.42,298.40,271.49,237.49,Expenditure for price subsidies,5.3%,5.1%,5.7%,8.8%,11.6%,7.6%,11.7%,5.2%,4.0%,3.2%,十五、用购车税收入安排的支出,265.82,348.80,465.19,Expenditure by using the vehicle purchase tax,4.61%,5.15%,6.27%,十六、国内外债务付息支出,-,-,-,-,-,-,730.90,798.97,678.55,955.19,Interest payment for the foreign and domestic debts,13.2%,13.9%,10.0%,12.9%,十七、其他支出,226.02,282.70,278.79,332.72,374.3,733.5,833.84,914.08,830.78,392.6,Other expenditures,12.9%,14.2%,13.0%,13.1%,12.0%,17.7%,15.1%,15.8%,12.3%,5.3%,2024/11/26,8,按费用类别分类,经济建设,社会文教,国防费,行政管理,债务支出,其他,2024/11/26,9,国际分类法,职能分类：类似于按费用用途分类。1、一般公共服务，,2,、国防，,3,、教育，,4,、健，,5,、社会保障和福利，,6,、住房和社区服务，,8,、经济服务,。,经济分类：类似于经济性质分类。,1,、经常性支出，,2,、资本性支出,。,2024/11/26,10,第2节：财政支出规模分析,衡量财政活动的两个指标：,财政占支出GDP的比重和财政收入占GDP的比重。,（主要是前者）,瓦格纳法则：,随着人均收入,(,GDP/capita),的提高，财政支出的相对规模,(财政支出占,GDP,的比例),的提高要大于GDP的相对增长。,反映财政支出规模及其变化的指标,财政支出增长率；,D,G(%),D,G/G,n,-1,(G,n,G,n,-1,)/G,n,-1,；,财政支出增长的边际倾向：,MGP,D,G/,D,GDP,财政支出增长弹性；,E,g,D,G(%)/,D,GDP(%),2024/11/26,11,2024/11/26,12,我国财政支出占,GDP,的比例的历史趋势,2024/11/26,13,发达国家财政支出占,GDP,的比例,2024/11/26,14,影响财政支出的因素,经济的因素：经济发展的水平越高，人们的社会公共需求就越高。（瓦格纳，,Adolf Wagner,）,政治性因素：一旦发生战争这类突发性事件时和之后，公共支出会突然增大，并不会轻易地退回到以前的水平。（皮考尔，,Peacock,，和威斯曼，,Wisemen,，公共支出的外生和内生因素论）。,社会性因素：发展中国家面临人口基数大、增长快，相应教育、保健、以及贫困人口救济支出的压力。（马斯格雷夫，,Musgrave,和罗斯托，,Rostow,，经济发展阶段论）。,2024/11/26,15,第3节：财政支出结构,政府职能与财政支出结构,：,随着社会主义市场经济的确立。政府经济建设的职能逐步弱化而社会管理的职能日益加强。,财政支出性质与财政支出结构,购买性支出和转移性支出分别占总支出的比重。中国有与一般发展中国家相同的特征，即财政支出呈明显的建设性。但又有明显的转轨特征。,2024/11/26,16,我国财政支出“八五”期间按费用类别分类，发展中国家的财政呈明显的建设性,2024/11/26,17,发达国家的财政充分体现了其社会职能（美国全国1993）,2024/11/26,18,我国各时期财政支出按费用类别的比重(%),2024/11/26,19,我国各时期财政支出主要项目的比重(%),基本建设支出,流动资金,挖潜改造资金和科技三项费,地质勘探费,工、交、商业部门事业费,支农生产支出和农业事业费,文教科学卫生事业费,抚恤和社会福利事业费,国防费,行政管理费,价格补贴支出,(1),(2),(3),(4),(5),(6),(7),8),(9),(10),(11),四五时期,40.3,5.6,3.5,1.6,1.2,4.1,8.7,1.2,19.1,4.5,0,五五时期,35.1,5.1,5.5,1.9,1.7,6.6,11.0,2.0,16.4,4.9,0,六五时期,25.1,1.2,5.7,1.8,2.0,5.8,15.7,1.8,11.9,0.8,0,七五时期,20.5,0.4,5.5,1.2,1.4,6.58,19.0,1.6,9.1,8.8,12.6,八五时期,12.1,0.4,7.1,1.3,1.6,6.8,21.3,2.1,9.5,11.9,6.9,2024/1