Study On The Problems Of Local Fiscal Expenditure Structure In China

The thesis is on the research of the problems of the local fiscal expenditure structures, the basic methods adopted are as follows: the theoretical frameworks of the optimization and management of the local fiscal expenditure structures are presented after absorbing the predecessors' achievements and integrating our country's local fiscal expenditures into the analysis, combining with the empirical tests of the whole country and three sample provinces (Guangdong, Shandong, Guizhou) during the period from 1991 to 2000, in order to discover the problems of existing institutional arrangement and make appropriate policy suggestions. The main aims of the thesis are: firstly, the theoretical frameworks of the local fiscal expenditure structures under the market economy are created after absorbing the predecessors' achievements; secondly, the historical data of the whole country and sample provinces are examined, with the aim to explore the real sources of the problems; thirdly, me controlling mechanism and optimization processes of the local fiscal expenditure structures are found out, with some definite policy suggestions. The main contents are as follows:1.The theoretical frameworks of the local fiscal expenditure structures are the core contents of the thesis, and its main points are as follows: (1) die local fiscal expenditure structures are the interrelationship between the different factors under the economic and finance systems; (2) the essence of the optimization of the local fiscal expenditure structures is mat the different factors among the local fiscal expenditure structures are suited to the common social needs and the distribution of mem are reasonable and appropriate; (3) the efficiency of the local fiscal expenditures are determined by the reasonability of themselves and its effect on the economic variables; (4) in addition to adjust the structures, the efficient expenditure management mechanism is needed in order to maintain the optimization processes.2.There are many problems in the local fiscal expenditure structures during 1991 to 2000 period, its main representations are: (1) mere's no mechanism to keep the stable growth of economic construction expenditures. The average economic construction expenditure as the whole fiscal expenditures during these ten years is 26% or so, the highest is 28.52% in 1993, the lowest is 24.5% in 1991, and of the sampled provinces is 28% or so; (2) the current expenditures are growing very quickly. The averagenonprofit institution maintenance expenditure as the whole fiscal expenditures during these ten years is 35% or so, the highest is 37.10% in 1994, the lowest is 30.64% in 2000, and of the sampled provinces is 30% or so, the highest is 35.59% in 1994, the lowest is 27.70% in 1996; (3) the administrative expenditure is also growing fist The average administrative expenditure as the whole fiscal expenditures during these ten years is 15% or so, the highest is 16.75% in 1996, the lowest is 13.62% in 1991, and of the sampled provinces is 16% or so; (4) the elasticity of the nonprofit institution maintenance expenditure is smaller man that of the administrative expenditure. From 1992 to 2000, while the elasticity of the country's administrative expenditure and of the sampled provinces is larger than 1 in 6 years, the elasticity of the nonprofit institution maintenance expenditure is larger than 1 in 2 years of the whole country, and in 4 years of the sampled provinces; (5) the local fiscal expenditure structures are differentiated among the different regions, with the characteristic of the different local fiscal expenditure quotas per capita; (6) the supply mechanism of the local finances is out of performance, and the resource allocation function of the local finances is obscure, with the functional scope and expenditure responsibility not adapted to the market economy; (7) The problems of local public finance sustaining agriculture investment are as follows: First, the gross of the fund that local public finance sustaining agriculture is shortage. Seco...