哈尔滨市财政支出结构的现状和优化对策研究

长期以来，哈尔滨市在财政支出政策上一直奉行以收定支的支出原则，存在重收入轻支出的财政思想，致使支出管理严重滞后，这与公共财政以支定收的财政理念是相背离的。因此，按照公共财政的要求，科学地界定政府在市场经济条件下的职能范围，并以此为标准调整、完善财政支出结构，使之达到优化状态。通过采用归纳和演绎的研究方法，从哈尔滨市财政支出结构现状和特点出发，解析当前哈尔滨市财政支出结构存在的主要问题，提出了严格控制财政供养人员数量，完善各项支出标准定额，逐步退出竞争性领域支出，加强基础建设投入，增加社会保障投入，逐步增加社会文教支出比重以及加强对农业投入等优化对策。

Research on Current Situation of Fiscal Expenditure and Optimization Countermeasures Structures of Harbin City

For a long time,Harbin city＇s fiscal expenditure policy has always followed the principle of expenditure based on revenue. There exists an emphasis on revenue and contempt for expenditure in the financial ideas, resulting in serious lag in expenditure management. This deviates from ideas of public finances. In accordance with the requirements of public finance, the govermncnt＇functional area in a market economy should be defined scientifically and based on this criteria, the financial expenditure structures should be adjusted and improved to reach a optimization state. Public expenditure framework which is suitable for Harbin City can be built up to optimize expenditure structures. The main contents of expenditure reform are to strengthen expenditure management and to improve efficiencies in expenditure. By using inductive and deductive research methods and from existing condition analysis and traits of Harbin＇s finances expenditure structures, this paper analyzes the main problems of it, proposes the optimized countermeasures which strictly control the number of financial personnel, com- plete the municipal sector expenditures and fixed standards, gradually withdraw competitive domain expenditures, strengthen infrastructure investment, increase investment in social security, gradually increase state expenditure on social welfare, culture and education＇s proportion and strengthen agricultural expenditure.