摘要
随着我国经济体制改革的广泛深入,与经济发展有关的各项管理体制改革也得到不
断的推进,财政作为对经济政府宏观调控的主要政策工具,其改革步伐从来没有停止过,
财政支出在调节收入和分配的平衡方面起到越来越重要的作用。通过对财政支出问题的
研究,根据需要与可能合理地调配财政资金,更有效地分配和利用社会资源,促进经济
社会的发展和进步,公平公正地分配社会产品具有重要的现实意义。

地级来宾市成立于2002年12月,至今不到十年。作为中国西部地区的一个新建市,
来宾市百业待兴,经济社会发展处于起步阶段,各项事业处于初步发展状态。来宾市的
成立和发展,从一个侧面反映我国西部大开发政策的落实和成果,其发展历程见证了我
国西部大幵发进程和社会主义市场经济发展对西部地区的带动作用,具有一定的代表意
义和历史意义。来宾市财政支出总额在全广西所占的比重一直没有很大的变化,对全国
的影响非常小,但它的规模和总量却在不断增大,来宾市的经济社会发展在广西的影响
力逐步受到各方面的关注。对来宾市财政支出问题的研究,进一步合理安排支出预算,
有利于促进来宾市更好更快地发展。

本文以来宾市近年来的财政支出数据为基础,通过采集财政决算报表数据,采用实
证分析方法对来宾市的财政支出进行分析研究,找出其存在的问题,研究财政支出预算
安排的调整和改革的必要性,提出有针对性的优化方案和政策建议。

关键词:来宾市;财政支出;研究
Abstract
Along with the widening and deepening course of the economic system reform in the
country, the administrative system reform related to the economic development has been
pushed forward continuously. As a major policy tool for macro-regulation of the government,
the pace for fiscal administration reform has never stopped. The role played by fiscal
expenditure in regulating the balance between revenue and expenditure has become more and
more important. Therefore, the study carried out on the fiscal expenditure problems has the
important practical significance, as it enables us to rationally allocate the fiscal funds based
on the needs and availability, more effectively distribute and utilize social resources, promote
social and economic development and progress, and distribute the social products in justice
way.
Established in Dec. 2002,the history of the prefecture-level Laibin city has yet not lasted
for 10 years up to now. As a newly established city in the western region of China, many
aspects of the city have to be developed; the social and economic development is still at the
start point and all undertakings' development remains at very beginning status. The
establishment and development of Laibin city have profiled the implementation and outcome
of western development policy in China. Having certain representative and historic
significances, the development experience of Laibin city has witnessed the western
development course and the stimulating role played by the development of socialist market
economy for the western regions. Although, no major changes have taken place in Laibin
city's fiscal expenditure accounting for the proportion of that in Guangxi, its scale and
aggregation have been expanding continuously and the influence of Laibin city's social and
economic development has been enhancing constantly. Therefore, carrying out the study on
optimizing Laibin city's fiscal expenditure scale and structure will be advantageous to further
。。。