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成本法作为公共支出归宿研究中的主要分析方法,具有简便、直观、应用广泛等特点。我国学者近年也运用成本法开展公共支出归宿实证研究,但受到数据来源、重视程度等因素影响,研究成果数量偏少,研究主题有所偏离,社会影响力偏弱。随着政府对公共支出政策的重视,公共支出归宿必将成为我国公共经济学领域新的研究焦点,成本法必将成为重要的政策评估工具。
As the main analysis method in the study of the public expenditure, the cost method is simple, intuitive and widely used. In recent years, Chinese scholars also use the cost method to carry out an empirical study on the public spending destination, but due to the data sources, the degree of importance and other factors, the number of research results is too small, the research topics deviate, and the social influence is weak. As the government attaches importance to the public expenditure policy, the final destination of public expenditure will surely become the new research focal point in the field of public economics in our country. The cost method will surely become an important policy evaluation tool.