Study On The Expenditure Of Local Public Finance Of ChangSha County

Since the 21th century, Changsha county has been in a new fast-developing period. Locality finance play a very important role in the county economic development by leaps and bounds, but it still faces many difficulties in expenditure management hinder the establishment of public finance system under the market economy conditions. Therefore,it is particularly important and urgent to strengthen the study and research on finance expenditure. Under the guidance of this idea and by means of the combination of theory and practice, this paper carries out a comprehensive research on Changsha county public expenditure questions,and proposes some countermeasures and suggestions to strengthen expenditure management based on the method of unifying general analysis and example analysis, qualitative analysis and quantitative analysis.This paper holds the view that the main function of locality finance is to rationally allocate the resources, namely to offer the local public products or service in the local range, as well as trans-regional spillover effects public goods and services. The scope of Local financial expenditures and the local government functions are closely related. Determined the scale of public expenditure should follow the principle of "living within our means and balance of payments". According to the analysis,the scale of Changsha county public expenditure is on the trend of constant increase,but the supply of the financial fund can not match the growth rate needed. the pubic expenditure structure is not quite reasonable, and the management systems is difficult to implement in place. Within the existing system frame, the basic mentality that how the local finance overcomes difficulties is to establish "great finance" idea, which focuses on combining government financial resources,and defining the supply range of the expenditure rationally to solve "off side" and "omission" Directly against these existing problems in the expenditure management system of Changsha County,this paper proposes a basic mentality to perfect the departmental budget,the government perchasing system, to fuse the state treasury centralism receipts and disbursements system and accountant concentrated calculation system and to set up a scientific expenditure benefit evaluation index system.