新型城镇化背景下地方财政支出结构的优化——以福建省为例-《集美大学学报》（哲社版）

文章信息/Info

Title:: Optimization of Local Fiscal Expenditure Structure in the Context of New Urbanization——Taking Fujian Province as an Example

作者:: 陈庆海1; 2; 袁源1; 傅志明1; （1 .集美大学财经学院，福建厦门 361021；2 .集美大学地方财政绩效研究中心，福建厦门 361021）

Author(s):: CHEN Qing-hai1; 2; YUAN Yuan1; FU Zhi-ming1; (1. Finance and Economics College, Jimei University, Xiamen 361021, China; 2. Research Centre for Local Fiscal Performance, Jimei University, Xiamen 361021, China)

Keywords:: new urbanization rate; local fiscal; fiscal expenditure structure

摘要:: 从福建省新型城镇化发展现状及其对财政支出结构要求出发，结合财政支出结构优化理论和福建省实证研究结果分析，认为：福建省新型城镇化建设中存在教育、医疗卫生、社会保障支出比重偏低，一般公共服务支出比重偏高等问题，并从加大教育、社保、就业支出，适当降低一般公共服务支出等方面提出优化福建省财政支出结构的政策建议。

Abstract:: Based on the current situation of new urbanization in Fujian Province and its requirements on the structure of fiscal expenditure, and combined with the optimization theory of fiscal expenditure structure and the results of empirical research of Fujian Province, it is found that in the process of new urbanization the expenditure on education, health and social security is comparatively low, while the expenditure on general public services is too high. Corresponding proposals are made to optimize the structure of Fujian fiscal expenditure.