Study On Optimization Of China's Fiscal Expenditure Structure

With the establishment of socialist economy system and the proposition of establishing public finance, China's fiscal reform has entered a new stage that emphasize on fiscal expenditure management reform. Adjustment and optimization of fiscal expenditure structure is an important and urgent task about China's fiscal reform. Fiscal expenditure structure is suited to the scope of government function. Fiscal expenditure is a means of realizing government function. The optimization and adjustment of fiscal expenditure structure must be subordinated to development trend. According to foreign theory and experience, the evolution of fiscal expenditure structure has certain regularity. That is, the long-term evolution of fiscal expenditure structure is related to the stage of economy development and also closely to government function adjustment. According to "the tenth five-year plan outline", in the future one important task of the fiscal work is to drive fiscal reform ahead, and try to establish a steady, balanceable, powerful national finance.At the beginning of china's socialist market economy system establishment, the emphasis of fiscal reform is fiscal income reform. The main task is to solve two distributive relationships: one is about central finance and local finance; another is about government and enterprises. With the continual reform of government economy system and the healthy development of socialist market economy, the new stage of fiscal reform that emphasis on income reform was transform to on income and expenditure. The fiscal expenditure reform is looked as the focal point. According to "the report of 2001 central and local budget running condition and 2002 central and local budget draft" and "the tenth five-year plan outline". After this year china will adjust fiscal expenditure structure powerfully and try to guarantee the key expenditure. Finally economy will be developed greatly.The circles of public finance have made a lot of research about how to adjust and optimize fiscal expenditure structure in China. Lots of point and measures have been put forward. Reference to foreign and local theory and experience, on the basis of public finance theory of market economy, considering the present conditions of China's fiscal expenditure structure, this thesis put forward some creative measure about how to adjust and optimize China's fiscal expenditure structure.How about foreign fiscal expenditure structure? How about China's fiscal expenditure structure? What measure will be taken? This thesis elaborates the above problem by means of using lots of public finance theory. Successfully solving these problems will engender guiding meaning to adjust and optimize fiscal expenditure structure in the aspect of theory and experience.This thesis has three parts.Part one gives some theoretical analysis about fiscal expenditure structure. It elaborates the concept and classification of fiscal expenditure structure, and also analyzes the economic effect caused by expenditure structure from two aspects of consumption expenditure and capital expenditure. Finally on the basis of public finance theory it further analyzes the theoretical problem about the relationship between fiscal expenditure structure and government functions.Part two systematically analyze present situation of China's fiscal expenditure structure according to the theory elaborated by part one. In the world long-term evolution of fiscal expenditure structure is closely related to the stage of economy development. Namely the proportion of economy expenditure gradually decreases. The proportion of social service expenditure gradually increases. The proportion of maintenance expenditure gradually decreases in the long term. After the establishment of China, the fiscal expenditure structure in China developed as the same tendency with the fiscal expenditure structure in the world. While the author analyses the fiscal expenditure structure's evolution in China, also stresses on the fiscal total expenditure isn't enough in China. What is...