Study On The Fiscal Expenditure Structure In China

Adjustment and optimization of the fiscal expenditure structure is a hot issue of the circle of public financial theory and practice of our country at the present. It is an important subject that reform and development of public finance in the next period too. Because it concerns the realization of the goal of fiscal expenditure, implementation of the expenditure principle, and concerns whether the expenditure has benefits, whether it promotes increasing of economy and question of international balance between revenue and expenditure. With the economic system of our country transits from planned economy to market economy, the government's function changes and the fiscal expenditure structure should be adjusted too. At present, some questions still exist in the expenditure structure of our country, for instance, though the expenditure of economic construction drops to some extent in recent years, overall still on the high; The expenditure of administrative undertaking soars year after year, remain high; the expenditure of science, education, culture and hygiene, social security and financial subsidy are far from meeting the social public need. All these are unreasonable show of the concrete behavior of present fiscal expenditure of our country. If can't well solve these problems, it would influence the realization of government's function finally. This thesis consists of five chapters in all. Among them, the third, forth, fifth chapters are the key part of this thesis. Chapter one introduces the proposition of problem and research meaning and method of this thesis briefly. Through it, no matter from theory or from practice we can find that it is of great significance to carry on research in adjusting and optimizing the structure of expenditure. Chapter two discusses the basic theory of fiscal expenditure in detail. From public product and market failure the author explains the necessity of fiscal expenditure and the field of fiscal expenditure. This paper also introduces the concept and the measurement index of fiscal expenditure scale, and the concept and the category method of the structure of fiscal expenditure. Chapter three is the part of the positive analysis about the scale of fiscal expenditure. Based on the portrait and oriental method we compare the scale of fiscal expenditure in different periods of our country at first to look for the change characteristic of scale of fiscal expenditure in our country, then through the comparision of international scale of fiscal expenditure we draw no matter the developed country or developing country, the scale of fiscal expenditure increase constantly, the scale of fiscal expenditure of developing country lower than that of developed country. Moreover, the social welfare and social security of developing country are less than that of developed country generally. Our country is a developing country. Therefore, these problems also exist in its scale of fiscal expenditure. Then this article introduces some theories that rise constantly and influence greatly in foreign country about the scale of fiscal expenditure. Finally, the author analyses some reasons for influencing the scale of expenditures. Chapter four is the part of the positive analysis about the structure of fiscal expenditure of our country. The first, this article summarizes the characteristic of the structure of fiscal expenditure since our country reforms and opens-up. Then through comparing the fiscal expenditure structure of different income level country, the author gets the conclusions that the trend of proportion of keeping expenditure in fiscal expenditure tapers off, the proportion of economic expenditure to fiscal expenditure increases progressively, and proportion of social expenditure to fiscal expenditure tapers off with the stage of economic development is rising. Finally, this article analyses the influencing factor of structure of fiscal expenditure in our country. Chapter five is not only the last chapter of this thesis but also is the basic goal of launching this research. In this cha...