On Benefit Of Local Fiscal Expenditure

For a long time, our local governments focus on fiscal income more but on fiscal expenditure less, and pay less attention to the benefit of local fiscal expenditure, which leads to the current difficulty of local finance. In order to overcome such difficulty, we must solute all sorts of problems in local fiscal expenditure. This essay is divided into three parts. First, it discusses the general theory of the benefit of local fiscal expenditure. It deals with the classification of local fiscal expenditure, the classification of the benefit of local fiscal expenditure. Furthermore, it discusses the method of scaling the benefit of local fiscal expenditure, the status and function of the benefit of local fiscal expenditure. Second, the essay makes a detailed positive analysis of the benefit of local fiscal expenditure. It analyzes the actuality of the benefit of local fiscal expenditure, and discusses the factors that affect the benefit of local fiscal expenditure, such as financial ideology, the total quantity of local fiscal expenditure, the structure of local fiscal expenditure, the management of local fiscal expenditure and the supervision of local fiscal finance. Finally, aiming at the problem during the local fiscal expenditure and the reason that lead to the low benefit of local fiscal expenditure, the essay puts forward some countermeasure and suggestion about how to increase the benefit of local fiscal expenditure, such as change in financial ideology, increase in the local fiscal income, etc.