## （ア）目的別歳出の状況

地方公共団体の経費は、その行政目的によって、議会・総務費、民生費、衛生費、労働費、農林水産業・商工費、土木費、警察・消防費、教育費に大別することができる。この目的別分類による構成比の推移は、次の表のとおりである。

目的別歳出構成比の推移

区	分	昭和44年度	45	46	47	48	49
議民衛芳農土警教そ	会・総生生働林水産業・商工木消防育の計合	費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費ก

地方公共団体の経費のうち、大きな比率を占めているのは、教育費及び土木費で、両者で全体の約2分の1となっており、農林水産業・商工費、民生費、議会・総務費、衛生費がこれに次いでいる。

教育費の構成比は、昭和44年度においては、土木費をわずかに上回り歳出中最も高いものとなっていたが、その後45年度から47年度までは土木費の伸びがより大きかったこともあって、土木費を下回って推移してきた。しかし、48年度においては、人件費の大幅な伸び等により前年度を1.0％上回る24.6％に上昇し、再び土木費を上回り歳出項目中最も大きいものとなった。49年度においては、前年度を更に大幅に上回る人件費の増加等により、前年度を更に1.8％上回り26.4％に上昇している。

土木費の構成比は、昭和44年度以降46年度までは毎年度上昇していたが、47年度においては、前年度よりわずかに低下したものの、依然として歳出項目中最も高いものとなっていた。しかし、48年度においては、総需要