Adjusting And Improving Our Country's Fiscal Expenditure Structure On Public Finance Structure

Since 1998, the main content of our country's finance system innovation turned to the Fiscal Expenditure Structure, the aim was to build up frame of the Public Finance system; Minister of the Treasury Department Xiang Huaicheng mentioned, "We should build up frame of the Public Finance that fit for socialism marketing economy".It is important that Finance Output especially Fiscal Expenditure Structure as an important part of the finance policy, how to adjust and improve in the process of Public Finance structure building, in order to fit for the demand of marketing economy, fit for the demand of finance function. This thesis based on the build of Public Finance structure, analyzed Fiscal Expenditure Structure in theoretic and practice, trying to find the basic way to adjust and improve the Fiscal Expenditure Structure.Firstly, this thesis discussed the Public Finance system and the function of the Public Finance. On the basis of these discusses, scientific analyzed the FiscalExpenditure Structure, indicated the intension of it: by adjusting the structure ofthe Fiscal Expenditure, fit for the demand of the function of the Public Financeand realized the Fiscal Expenditure Structure Benefit; then, this thesisanalyzed the necessarily of adjusting and improving the Fiscal ExpenditureStructure from two sides: One side, based on the analyzing of the changing ofthe golden rule (actualizing of the scientific develop standpoint) , changing ofthe Public Finance structure, changing of the macroeconomic condition and theFiscal Expenditure Structure Benefit, the thesis mentioned that adjust andimprove the Fiscal Expenditure Structure has important theoretic purpose .Onthe other side, minutely analyzed the actuality of the Fiscal ExpenditureStructure by four contradictions: (1) the Fiscal Expenditure gross was very lowon the GDP gravity; (2) the government doesn't undertake all of the FiscalExpenditure that it should do; (3 ) some of the Fiscal Expenditure has been put inwrong place; (4) the has asymmetry Expenditure between central financial andlocal financial. The thesis mentioned that adjust and improve the FiscalExpenditure Structure has important actual purpose. Finally the thesis putforward the aim and content of how to adjusting and improving the FiscalExpenditure Structure. The long-term aim of the adjusting and improving theFiscal Expenditure Structure is to build up pure "public" expenditure, put moreattention on "accordance" relationship, the Fiscal Expenditure should beconsidered as how to advancing the "accordance" of human and society,human and natural.The short-term aim of the adjusting and improving the Fiscal...