Study On Public Finance Expenditure Of Binzhou City

Binzhou City is entering a new fast-developing period, but it still faces manyfinancial difficulties.Some existing problems in expenditure management hinder theestablishment of public finance system under the market economyconditions.Therefore,it is particularly important and urgent to strengthen the study andresearch on finance expenditure.Expenditure management pursues two major goals of efficiency and fairness, andit covers the total amount management , structure management,benefit managementand process management of expenditure. Under the guidance of this idea and bymeans of the combination of theory and practice, this paper carries out acomprehensive research on Binzhou public expenditure questions,and proposes somecountermeasures and suggestions to strengthen expenditure management based on themethod of unifying general analysis and example analysis, qualitative analysis andquantitative analysis.This paper holds the view that the field of market failure is exactly the spacewhere finance functions.Generally,the fiscal functions can be classified into threerespects of resource allocation,income distribution and economy stabilization.But asthe existence of factors mobility among regions,the main function of locality financeis to rationally allocate the resources, namely to offer the local public products orservice in the local range. According to the analysis,the scale of Binzhou publicexpenditure is on the trend of constant increase,but the supply of the financial fundcan not match the growth rate needed.Within the existing system frame,the basicmentality that how the local finance overcomes difficulties is to establish "greatfinance"idea,which focuses on combining government financial resources,anddefining the supply range of the expenditure rationally to solve "off side" and"omission" problems so as to avoid the financial fund waste and to promote theexpenditure benefit management.The expenditure structure of Binzhou is stillinfluenced by the expenditure distribution pattern formed under planned economysystem to a great extent and therefore it needs to be optimized and adjusted.This ismainly to guarantee the Party and government offices's normal operation, graduallyreduce the financial investment into competitive fields,strengthen the investment ofinfrastructure construction, increase financial social security investment, stress socialculture and education disbursement such as education, science and technologyexpenditure,and stabilitize finance support to agriculture. In recent years Binzhou Cityhas been paying attention to the application of expenditure benefit appraisal method,but only at preliminary level.A special expenditure benefit appraisal organization isneeded to progressively set up a scientific expenditure benefit evaluation index systemand to harden the engagement of the benefit appraisal result of expenditures. Directlyagainst these existing problems in the expenditure management system ofBinzhou,this paper proposes a basic mentality to perfect the departmental budget,thegovernment perchasing system,and to fuse the state treasury centralism receipts anddisbursements system and accountant concentrated calculation system.