CAJ | 학술논문

针对公共财政支出结构问题，采用主成分因子分析与聚类分析法，以2011年辽宁省14个行政区划的人均各项公共财政支出数据为基础进行了实证分析，提取了基本保障支出和发展保障支出两个主因子来反映地方公共财政支出结构。实证表明：辽宁省各地区的经济增长具有明显的区域差异，不同地区的经济发展水平对公共财政支出结构的影响较大。提出中央财政要适当加大财政转移支付力度、加快公共财政支出改革等建议。研究结果为改善辽宁省公共财政支出结构提供参考。
침대공공재정지출결구문제，채용주성분인자분석여취류분석법，이2011년요녕성14개행정구화적인균각항공공재정지출수거위기출진행료실증분석，제취료기본보장지출화발전보장지출량개주인자래반영지방공공재정지출결구。실증표명：요녕성각지구적경제증장구유명현적구역차이，불동지구적경제발전수평대공공재정지출결구적영향교대。제출중앙재정요괄당가대재정전이지부력도、가쾌공공재정지출개혁등건의。연구결과위개선요녕성공공재정지출결구제공삼고。
In view of the problem in public fiscal expenditure structure, principal compo-nent analysis and cluster analysis were adopted for this empirical study based on the per capita public fiscal expenditure data of 14 administrative divisions of Liaoning Province in 2011. Basic security expenditure and development expenditure were extracted as two main factors for the structure of local public finance expenditure. The empirical results show sig-nificant regional differences in Liaoning economic growth and great impact of economic de-velopment in different regions on the public fiscal expenditure structure. The central govern-ment is proposed to increase financial transfer payment and speed up the public finance expenditure reform. The results provide reference for improving the structure of public ex-penditure in Liaoning province.