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我国与市场相适应的公共财政体制建设(1998年首次提出)历经20余年,已经取得显著进展,政府职能向公共服务行转变,地方财政对支出结构的优化显得尤为重要,开展财政资金支出的绩效评估和提高财政资金的使用效率和效益,逐渐成为强化财政支出管理的迫切需要。本文通过对甘肃“十一五”期间在社会服务、教育、文化、科学研究与金融业的投资支出与全国、贵州、青海、宁夏对比,分析甘肃在“十一五”期间各行业存在的问题与取得的成效,进而根据甘肃省国民经济和社会发展第十二个五年规划纲要,结合甘肃自身的优势点,提出一些财政对策。
After more than 20 years, remarkable progress has been made in our country’s public financial system construction (proposed for the first time in 1998), and the government functions have been transformed to public service firms. The optimization of the expenditure structure by local finance is particularly important, and the performance of fiscal expenditures Assessing and improving the efficiency and effectiveness of the use of fiscal funds has gradually become an urgent need to strengthen the management of fiscal expenditures. This article compares the investment expenditure of social services, education, culture, scientific research and finance in Gansu during the 11th Five-Year Plan period with that of the whole country, Guizhou, Qinghai and Ningxia, Industry problems and achievements made, and then put forward some financial measures according to the outline of the 12th Five-Year Plan of National Economic and Social Development of Gansu Province and the advantages of Gansu itself.