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文章首先假设筹集一定量战费,财政支出结构调整排序的决策依据是比较各财政支出项目被削减后的机会成本大小,也就是比较各财政支出项目的产出弹性大小,然后通过对我国主要财政支出项目产出弹性的实证分析,得出未来战时财政支出结构调整的顺序是:行政管理费—经济建设费—其他类支出—社会文教费,并从管理体制、法制建设和预案设计三个层面提出确保战时财政支出结构调整决策贯彻落实的政策建议。
The article first suppose to raise a certain amount of fights, the decision-making basis of the ranking of fiscal expenditure structure is to compare the size of the opportunity cost after the reduction of various fiscal expenditure items, that is, comparing the output elasticity of each fiscal expenditure item, The empirical analysis of the output elasticity of expenditures shows that the order of fiscal expenditure structure adjustment in future wars is as follows: administrative expenses - economic construction fees - other expenditures - social education costs, and from the management system, the legal system and the design of the plan three At the same time, it put forward the policy suggestions to ensure the implementation of the decision-making on the structural adjustment of fiscal expenditures during the war.