Discussion On The Optimization Of 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. The expenditure management system, including the system of departmental budgets, the government procurement system, the centralized treasury payment system and so on has defects. If we can't solve these problems well, it would influence the realization of government's function finally.In this article, the author first summarized the western expenditure theory and research status of our fiscal expenditure , then introduced some basic theoretical issues on connotation, influencing factors and optimizations of fiscal expenditure structure. And focus on the actual analyzed china's status quo of fiscal expenditure structure. drawing on the experience of some countries abroad ,the paper discussed some issues such as targets, assumption ,principle, and specific measures of optimizing expenditure structure on the basis of predecessors. we try to find the way to optimize the fiscal structure. All these will promote the economic development.In brief, as more and more reforming measures are taken, the problems existing in the financial expenditure structure will become less gradually. The financial expenditure structure that suits the Chinese socialist market economy will eventually be established.