府职能，优化财政支出结构；三要完善财政管理体制，促进财政分配公平；四要加强财政制度建设，提高财政分配效率。这些建议也许能为山西今后改进财政分配工作提供参考，也能为其他地区提升财政分配质量提供一定的借鉴。 【关键词】 财政分配质量，财政收支结构， 财政管理体制，财政管理机制 4AbstractSince the reform of tax distribution in China, the economydevelopsrapidly,theeconomicefficiencyhassteadilyimproved, the scale of government revenue has expandedgradually, the capability of financial security has strengthened,the construction of financial management system and financialmanagement mechanism have also made great achievements.Thoughthequantitiesofgovernmentrevenueandexpenditure kept growing, there were still some new situationsand problems in financial distribution. For example, thestructure of revenue and expenditure were imperfect, thefinancial management system was unreasonable and thefinancial management mechanism was not perfect. Therefore,the effective distribution in the new era should not simply focuson the increase the quantity but on the quality. The increase ofquantity can achieve in a short time by efforts, but onlyimproving the quality can satisfy the request of financialsustainable development. This can not only help to build a newera of public finance system, but also can achieve the requestof building a sustainable society.At present, some domestic and foreign scholars had a deepstudy in many aspects of financial operations, but few scholarscame up with the contents of study in financial distribution.5Basedonthisconsideration,thispaperproposedthetheoretical framework of finance distribution and carried outthe empirical analysis.Firstly, it introduced the basis of the theory of financedistribution, which elaborated the theory of public finance,public choice theory of Marxism, the equity and efficiency inpublic finance as well as their relationships. These theories canbe summarized for this paper and provided theoretical supportfor study.Secondly, it defined the content of the quality of financedistribution, clearly showed the quality of finance distributionembodied in the finance equity, efficiency and their equilibrium.Whats more, it also showed that the quality of financedistribution included three aspects, which were the quality ofdistributive structure, financial management systems andfinancial management mechanism.Thirdly, it took the finance distribution during “the TenthFive-Year Plan” in Shanxi province as empirical analysis. Itrespectively analysed the quality of distributive structure,financial management system and financial managementmechanism. Then it inspected several related problems inShanxi province. It found that the problems performanced inthese aspects: the structure of finance distribution was6irrational, the financial management system was not scientific,the payment transfer system was short of quality, the regionalfinancialdevelopmentremaineduneven,thebudgetmanagement system and treasury management system wereimperfect and the financial supervision and inspection workwere relatively weak, and so on.Finally, according to the quality problems of financedistributioninShanxiprovince,itsubmittedseveralrecommendations in order to improve the quality of financedistribution. It included: first of all, to support the constructionof financial sources, to optimize the structure of governmentrevenue; next, to change the functions of local government andoptimize the structure of government expenditure; then, toimprove the financial management system and promote equityof finance distribution; at last, to strengthen the financialsystem and improve the distributive efficiency. These can notonly give a reference to the finance distribution work in Shanxiprovince in future but also can provide a reference to upgradethe quality of finance distribution in other parts of China.【Key Words】: quality of finance distribution, financial revenue andexpenditure structure, financial management system,financial management mechanism7山西财经大学 学位论文原创性声明学位论文原创性声明 本人郑重声明：所呈交的学位论文，是本人在导师的指导下，独立进行研究工作所取得 的成果。除文中已经注明引用的内容外，本论文不包含任何其他个人或集体已经发表或撰写过的作品成果。对本文的研究所做出重要贡献的个人和集体，均已在文中以明确方式标明。本人完全意识到本申明的法律结果由本人承担。 学位论文作者签名：日期：1年月 日山西财经大学山西财经大学 学位论文版权使用授权书学位论文版权使用授权书本学位论文作者完全了解学校有关保管、使用学位论文的规定，同意学校 保留并向国家有关部门或机构送交论文的复印件和电子版，允许论文被查阅和 借阅。本人授权山西财经大学可以将本学位论文的全部或部分内容编入有关数 据库进行检索，可以采用影印、缩印或扫描等复制手段保存和汇编本学位论文。本学位论文属于保密，不保密。在 （请在以上方框内打“”）学位论文作者签名：年解密后适用本授权书。指导教师签名：日期：年月日日期：年月日2山西财经大学硕士论文第第 章章 导导 论论 选题依据 财政分配是国家为了实现其职能，凭借政治权力对国民收入中的剩余产品进行的分配，是财政资金筹集、拨付和使用过程的总称，具体表现为一定的财政收支形式。其中，财政资金的筹集过程通过财政收入的形式表现，而其拨付和使用过程通过财政支出形式表现。财政分配是国家发挥宏观调控作用的重要手段，一方面，国家征收税收与非税收入，形成公共财力；另一方面，通过拨款、贷款、财政补贴和税式支出等形式安排财政支出，提供公共产品。此外，还通过调整财政分配结构来促进社会经济发展、调节社会需求。因此，高质量的财政分配对于政府的政治、经济、社会职能的实现具有重要意义。 自 年分税制改革以来，随着我国经济的快速发展和经济效益的提高，国家财政收支规模逐步扩大，财政保障能力逐渐增强，财政体制建设和管理工作迈入了新的阶段。但在收支总量持续增长的同时，财政分配还存在一些新情况和新问题。表现在：首先，在财政收入上，非税收入增长偏快，“虚收”和“漏收”现象并存，收入分配格局有待调整；其次，在财政支出上，支出结构不合理，主要表现为经济建设支出增长较快但公共事业支出缓慢，科教、文化、公共医疗卫生支出仍然不足，社会保障支出还较少，地区间公共服务不均衡；第三，在财政管理体制上，中央和地方以及地方政府之间事权与财权的划分还不太合理，财政职能“越位”与“缺位”现象并存，一些市县财政困难的问题仍然较突出；最后，在财政管理机制上，征管水平不高，主要表现为预算管理约束软化，收入征收成本较大，支出管理手段弱化，收入支出仍缺乏有力的监督和绩效评价。这就说明了在财政分配