财税与公共管理学院知识库

顺应发展趋势，甘肃省经济已转向经济高质量发展阶段，但还存在着发展水平不高、发展速度缓慢等问题。然而，财政支出作为政府发挥作用的重要手段，影响经济社会多方面的发展，必然也会对经济高质量发展产生一定的作用。因此有必要基于甘肃省实际情况，研究财政支出对经济高质量发展产生的影响。
基于此，本文所研究内容共分为五个章节。在第一章中，首先介绍了本文的研究背景和意义；其次，对目前学术界关于财政支出、经济高质量发展的研究进行梳理；最后，介绍了研究内容及方法，以及本文的创新和不足之处。在第二章中，首先对相关概念进行界定，接着对财政支出影响经济高质量发展的相关理论进行阐述，最后详细分析了财政支出对经济高质量发展的作用机理，这为下文的现状分析和实证分析打下了理论基础。在第三章中，对甘肃省财政支出和经济高质量发展的现状进行了分析。在第四章中，对甘肃省财政支出影响经济高质量发展进行了实证分析，首先通过熵权法构建甘肃省经济高质量发展指标体系，将其得分作为实证分析的因变量；并使用实证方法从财政支出的规模、结构两方面，研究财政支出对甘肃省经济高质量发展的影响。第五章为结论建议，通过前文的理论分析和实证检验进而得出结论，并提出相关建议。
本文主要得出以下结论：第一，甘肃省经济高质量发展水平总体偏低且发展速度较为缓慢，其中，开放和共享发展对其影响较大。第二，甘肃省财政支出从规模上看，能够显著地推动本省的经济高质量发展。从财政支出结构上看，科教文卫支出和经济建设支出对甘肃省经济高质量发展具有正向促进作用，而社会服务支出则有一定的负面影响。为此本文提出以下建议：第一，以新发展理念为指导，优化财政支出结构；第二，保障重点支出，推动经济高质量发展；第三，推进差异化财政政策，促进区域协调发展；第四，加强财政支出管理，提高财政支出效率。

Conforming to the development trend, the economy of Gansu Province has turned to the stage of high-quality economic development, but there are also some issues, such as low development level and slow development speed. However, as a significant measure of the government to play its role, fiscal expenditure affects the development of economy and society in many aspects, and will inevitably play a certain role in the high-quality development of economy. Therefore, it is necessary to study how fiscal expenditure affects high-quality economic development based on the actual situation of Gansu Province.
Based on this, this paper divides the research content into five chapters. In the first chapter, the research background and meaning of this paper are introduced firstly; Secondly, it combs and analyzes the current academic research results on fiscal expenditure and high-quality economic development; Finally, it introduces the research contents and methods, along with the innovation and shortage of this paper. In the second chapter, we first specify the related concepts, then elaborate the correlative theories of the effect of fiscal expenditure on high-quality economic development, and finally analyze and explain the mechanism of fiscal expenditure on high-quality economic development in detail, which provides a theoretical foundation for the following existing circumstances analysis and empirical analysis. In the third chapter, it analyzes the existing circumstances of fiscal expenditure and high-quality economic development in Gansu Province. The fourth chapter makes an empirical analysis on the impact of fiscal expenditure on high-quality economic development in Gansu Province. Firstly, the index system of high-quality economic development in Gansu Province is constructed by entropy weight method, and its score is taken as the dependent variable of empirical analysis; Through empirical methods, this paper studies the influence of government expenditure on the high-quality development of regional economy from two aspects：the scale and structure of fiscal expenditure.The fifth chapter is the conclusion and proposals. On the basis of the previous theoretical analysis and empirical test, we can draw some conclusions and bring forth some relevant suggestions.
This paper mainly draws the following conclusions: first, the high-quality economic development level of Gansu Province is generally low and slow, among which openness and shared development have a great impact on it. Second, from the aspect of scale, the fiscal expenditure of Gansu Province can significantly promote the high-quality economic development of Gansu Province. From the side of fiscal expenditure structure, expenditure on science, education, culture and health and economic construction expenditure play a positive role in facilitating the high-quality economic development of Gansu Province, while social service expenditure has a certain negative impact. Therefore, this paper wish to make the following proposals: first, take the new development concept as the guidance, and optimize the financial expenditure structure; Second, ensure major expenditures and promote high-quality economic development; Third, promote differentiated fiscal policies and promote coordinated regional development; Fourth, enhance the management and efficiency of fiscal expenditure.