财税与公共管理学院知识库

  我国财政支出结构不断地调整和完善，目前正积极促进民生型财政发展。随着经济的发展、政府职能、人口结构以及公众需求偏好的改变，财政支出结构也更多地向教育、医疗、社会保障等民生领域倾斜。财政支出的规模和结构也需要不断进行调整，来适应时代的变化。2020年河南省全年民生支出7952.51亿元，占一般公共预算支出的比重达到76.66%。河南省对重点民生问题，以国家政策为导向，印发了工作方案，持续增进民生福祉，对就业、社会保障、住房和教育等民生方面持续发力。坚持尽力而为，发挥政府职能，切实保障人民群众利益。只有同时兼顾经济与社会效益，关注人民群众的感受，才是真正可持续的财政优化之路。

  本文首先对财政民生支出结构的范围进行界定；其次，分析河南省财政民生支出结构现状、影响结构优化的因素，运用理论与实证分析相结合的方法,通过河南省各项民生支出与经济增长的关系，分析河南省财政民生支出结构是否合理，并结合最优的财政支出结构理论，通过实证得出河南省的最优财政民生支出结构，并与实际民生支出结构相比较，分析之间的差距；最后进行总结梳理，提出相应的政策建议，从而优化民生支出结构，提高财政的支出效率，使人民更幸福。

   China's fiscal expenditure structure is constantly adjusted and improved, and is actively promoting the development of people's livelihood finance.With the development of economy, government functions, population structure and the change of public demand preference, the structure of fiscal expenditure is also more inclined to education, medical care, social security and other areas of people's livelihood.The scale and structure of fiscal expenditure also need to be constantly adjusted to adapt to the changes of The Times.In 2020, Henan province will spend 795.251 billion yuan on people's livelihood, accounting for 76.66% of the total expenditure in the general public budget.With regard to key issues concerning people's livelihood, Henan province, guided by national policies, has issued work plans to continuously improve people's well-being and make continuous efforts to improve people's livelihood, including employment, social security, housing and education.We will continue to do our best, give full play to government functions, and effectively protect the interests of the people.Only by taking into account both economic and social benefits and paying attention to people's feelings, is the real sustainable way of fiscal optimization.

   Firstly, this paper defines the scope of financial expenditure structure of people's livelihood.Second, the analysis of present situation of fiscal expenditure structure of the people's livelihood in Henan province and the influencing factors of structural optimization, using the combination of theory and empirical analysis method, through the relationship between the people's livelihood expenditure and economic growth in Henan province, analysis of fiscal expenditure structure of the people's livelihood in Henan province is reasonable, and combined with the optimal fiscal expenditure structure theory, through empirical optimal fiscal expenditure structure of the people's livelihood, in Henan province.And with the actual people's livelihood expenditure structure comparison, analysis of the gap between;Finally, summarize and sort out, put forward the corresponding policy suggestions, so as to optimize the people's livelihood expenditure structure, improve the efficiency of financial expenditure, make people happier.