In The Process Of Market-oriented Fiscal Expenditure Size And Structure Changes

China's marketing process began from reform and open-up policy. Marketing process presumes the transformation of government function, from planned government to one accord with market economy. Financial revenue and expenditure, especially expenditure embodies this transformation. We can observe our market process based on the scale and structure of financial expenditure. We should also carry on the financial expenditure reform according the marketing's demand of government.This paper reviews the history of financial expenditure, and summarized two effects that influenced the financial expenditure, Wagner effect and transfer effect. They make the scale of financial expenditure expand and shrink respectively. Financial expenditure presents the first shrink then expands history under two effects. Based on analysis, this paper argues that scale of financial expenditure will expand in the future. Financial expenditure structure has changed during the marketing process, the ratio of economic construction expenditure decrease, and the ratio of social and educational expenditure increased. The structure must be optimized.Based on the development of foreign financial expenditure and problems encountered, this paper argues we should reform the fiscal system, and restrain the financial expenditure to insure the exertion of market mechanism, economic efficiency and development.