Study On Public Finance Expenditure Administration Of Shanxi Province

With the development of Market-oriented reforms and state financial system reforms , local governments become more and more important in social economy and life, and their financial powers are relatively increasing .As an important part of the national public finance ,the operating condition of local public finance is not only in relation to the comprehensive quality and practical effect of the national financial operation ,but also to the implementation of the macro-strategic objectives. At the same time , With the progress of the reform and opening-up, our national finance and taxation reform has been mainly focusing on restructuring the income system. Some problems that unclear responsibility for the expenditure, irrational structure and lower efficiency exist for a long time. Apparently, the status of the public finance expenditure can neither adapt to the development of socialist market economy, nor meet the requirement which the social public called for under the condition of socialist market economy. Hence, reforming current expenditure management system and establishing the new system of public finance expenditure which suits the socialist market economy obviously become the focus of finance management reform as well as the only way to improve the ability of governing and financing.This article applies principles of public finance to explore the management of the local public finance expenditure of Shanxi Province. On the basis of the functions of local public finance , the author analyze issues about the scale, structure and effectiveness evaluation of Shanxi Province's public finance expenditure. And according to influencing factors of public finance expenditure scale and structure, the author raises corresponding measures about public finance expenditure for reference, Including defining reasonable size, optimizing structure in public finance expenditure, deepening reform of budget system, establishing and perfecting the evaluation system of expenditure effectiveness, strengthening system of financial supervision, etc. Focusing on this idea, this article join theories to practice and use the method combining normative analysis with empirical analysis, quantitative analysis with qualitative analysis to comprehensively study the management of public finance expenditure of Shanxi Province.The local public finance expenditure is the main body of our nation's public finance. The key point and breakthrough of establishing the framework of public finance is to promote the reform of local public expenditure. In order to deepen the reform of local public finance expenditure and to establish the framework of public finance, it means a great deal to make clear the functions of local public finance, to rationally define the range of public finance expenditure, to adjust the structure of expenditure, to improve the public transparency, to enhance the efficiency of expenditure and to perfect the supervision system. What's more, it is also of cardinal importance to carry out a comprehensive reform of economic structure and political structure, aiming at establishing the foundation of financial publication system.