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社会主义市场经济条件下公共财政的公益性决定了其在弱势群体救助中的主体和主导作用。本文以陕西为例,从公共支出的研究视角,探析了地方政府救助弱势群体公共支出政策的绩效。同时也指出其存在公共支出救助弱势群体的能力不强;公共支出救助弱势群体的结构不合理;公共支出救助弱势群体的城乡失衡;公共支出救助弱势群体的效率低下等缺失。提出了增强公共支出救助弱势群体的能力;优化公共支出救助弱势群体的结构;构建公共支出救助弱势群体的机制;形成公共支出救助弱势群体的合力等对策建议,以期让公共财政的阳光普照更多的弱势群体。
The public welfare of public finance under the socialist market economy determines its main body and the leading role in the relief of vulnerable groups. Taking Shaanxi Province as an example, from the perspective of public expenditure, this paper explores the performance of local government in helping public spending on vulnerable groups. At the same time, it also points out that the public expenditure is not capable of helping the vulnerable groups; the public expenditure helps the disadvantaged groups to be irrational; the public expenditure helps the disadvantaged groups to find out the imbalance between urban and rural; and the public expenditure helps the disadvantaged groups lose their efficiency. Put forward some suggestions on how to enhance public spending to help disadvantaged groups, optimize the structure of public expenditures to help disadvantaged groups, set up a mechanism for public expenditures to help disadvantaged groups, and make public expenditures to help disadvantaged groups combine more efforts to make the public finance more sunny Vulnerable groups.