Study On The Optimization Of The Fiscal Expenditure Function Structure Of China

Fiscal expenditure structure and government's function are interdependent The range and structure of government's function dominate the range and structure of fiscal expenditure. At the same time, the structure of fiscal expenditure will influence the realization of government's function. Only the expenditure structure adapt to the transition of government's function and reach to the optimization, can the government's function be realized. At the key stage of the reform of socialist market economy system, studying the optimization of expenditure structure is important to the transition of government's function and the reform of government.This paper starts with the analysis of the status quo of expenditure function structure and the comparison between China and other countries and reach a conclusion that the current expenditure function structure of China is unreasonable. Then, the author analyses the specific problems of the expenditure structure and find out the reason for this situation. On the basis of making further analysis to the relationship between the expenditure structure and economic growth, according to the new request which is made by the development of the economy, society, politics and so on, this paper put forward a rational quantitative goal of every individual expenditure and a train of countermeasures of optimizing the structure of f expenditure.There are six parts in this paper. The introduction has expounded the background, meaning, innovation the thought and method of writing this paper, the blank of previous study and so on. In addition, it has defined the relevant concepts in the article. Chapter one is the survey. This chapter investigated the background of study from three respects: firstly, investigated the domestic and international government's function and the range of expenditure; secondly, investigated the domestic study of the expenditure function structure; finally, investigated the relationship between the expenditure structure and economic growth both at home and abroad.Chapter two analyses the course of the change of China's expenditure function structure since the reform and opening-up by using vertical comparison and thedifferences of the expenditure structure between China and other countries by using horizontal comparison and think that the expenditure proportion of economic construction and administration of China are on the high side while social cause, especially social security expenditure are insufficient seriously. Chapter three is about the problems of our expenditure structure and the reasons for this situation. The main problems are that the range of expenditure isn't clear, the expenditure structure is unreasonable and the key of expenditure isn't be emphasized. The main reasons which cause the situation are the influence of planned economy system, the uncompletion of the transition of government's function, the early stage of economy development, the low level of expenditure. Chapter four is about the relationship between the function structure of the expenditure and economic growth. Draw through the analysis of the theory model and experience model: Economic construction expenditure, social culture and education's expenditure, social welfare expenditure and economic growth present the positive correlation relation; while administration expenditure, defend spending and economic growth present minus correlation relation.Chapter five is about the train of thoughts and countermeasures of function optimizing the structure of our country's expenditure. On the basis of the thing that the second , three and four chapters are analysed, and according to the request for expenditure structure made by the development of society and economy, the structure goal of every categorised expenditure of China's expenditure function structure is proposed. The expenditure proportion of economic construction should be controlled in 20%; Social culture and education's expenditure proportion 30%; Administration expenditure proportion 15%; Defend spending proportion 10%; Social security expend...