重庆大学本科学生毕业设计（论文）
我国财政收支结构研究
Graduation Design(Thesis) of Chongqing University
The study of the structure of china’s revenue
and expenditure
Undergraduate: Wang huanqiang Supervisor: Prof. Wen zhengwei Major: International economics and trade
School of public affairs Chongqing University
June 2013
重庆大学本科学生毕业设计（论文） 摘要
摘 要
我国财政收支结构自改革开放以来发生了极大的变化。本文采用了定量分析与定性分析相结合的方法分析了我国近些年来财政收入和财政支出的特点。结果显示我国财政收入的主要来源为税收，税收中增值税占了最大的份额，我国中央财政所占的比重较低。我国财政支出经济建设费用居多，而公共开支较少，社会保障费用不足。就这些问题，本文提出了解决对策。
关键词：中国，财政收入结构，财政支出结构
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重庆大学本科学生毕业设计（论文） ABSTARCT
ABSTRACT
China's fiscal structure has changed greatly since the reform and opening up. this paper adopted the method of quantitative analysis and qualitative analysis combined with the analysis of our country’s revenue and expenditure in recent years. Results showed that the main source of income of our country’s finance is tax, and value-added tax accounted for the largest share, the proportion of central finance is low. Expenditure of economic construction in our country accounted for most of finance, public spending is less, lack of social security costs. With these questions, this paper proposed the solution countermeasure.
Key words：china, structure of revenue, structure of expenditure
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重庆大学本科学生毕业设计（论文） 目录
目 录
中文摘要 ................................................................................................... Ⅰ ABSTRACT .............................................................................................. Ⅱ 1引言 ......................................................................................................... 1 2国内外研究文献 ..................................................................................... 2 2.1关于我国财政收入结构的文献 ................................................................... 2 2.2关于我国财政支出结构的文献 ................................................................... 2 2.3关于我国财政收支关系的文献 ................................................................... 3 3我国财政收入结构 ................................................................................. 4 3.1我国财政收入总额及其占GDP的比重 .......................................................... 4 3.2我国财政收入结构 .................................................................................. 6 3.3我国财政收入的中央与地方的结构现状 ....................................................... 8 4 我国财政支出结构 ............................................................................... 10 4.1我国财政支出总额及其占GDP的比重 ......................................................... 10 4.2我国财政支出结构 ................................................................................. 13 5 我国财政收支结构存在的问题 ........................................................... 16 5.1我国财政收入结构存在的问题 ................................................................... 16 5.2我国财政支出结构存在的问题 ................................................................... 16 6 结论和政策性建议 ............................................................................... 17 6.1我国财政收入结构调整的政策性建议 .......................................................... 17 6.2我国财政支出机构调整的政策性建议 .......................................................... 17 参考文献 ................................................................................................... 19
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