The Quality Of Public Finance Distribution-theoretical Framework And Empirical Analysis

Since the reform of tax distribution in China, the economy develops rapidly, the economic efficiency has steadily improved, the scale of government revenue has expanded gradually, the capability of financial security has strengthened, the construction of financial management system and financial management mechanism have also made great achievements.Though the quantities of government revenue and expenditure kept growing, there were still some new situations and problems in financial distribution. For example, the structure of revenue and expenditure were imperfect, the financial management system was unreasonable and the financial management mechanism was not perfect. Therefore, the effective distribution in the new era should not simply focus on the increase the quantity but on the quality. The increase of quantity can achieve in a short time by efforts, but only improving the quality can satisfy the request of financial sustainable development. This can not only help to build a new era of public finance system, but also can achieve the request of building a sustainable society.At present, some domestic and foreign scholars had a deep study in many aspects of financial operations, but few scholars came up with the contents of study in financial distribution. Based on this consideration, this paper proposed the theoretical framework of finance distribution and carried out the empirical analysis.Firstly, it introduced the basis of the theory of finance distribution, which elaborated the theory of public finance, public choice theory of Marxism, the equity and efficiency in public finance as well as their relationships. These theories can be summarized for this paper and provided theoretical support for study.Secondly, it defined the content of the quality of finance distribution, clearly showed the quality of finance distribution embodied in the finance equity, efficiency and their equilibrium. What's more, it also showed that the quality of finance distribution included three aspects, which were the quality of distributive structure, financial management systems and financial management mechanism.Thirdly, it took the finance distribution during"the Tenth Five-Year Plan"in Shanxi province as empirical analysis. It respectively analysed the quality of distributive structure, financial management system and financial management mechanism. Then it inspected several related problems in Shanxi province. It found that the problems performanced in these aspects: the structure of finance distribution was irrational, the financial management system was not scientific, the payment transfer system was short of quality, the regional financial development remained uneven, the budget management system and treasury management system were imperfect and the financial supervision and inspection work were relatively weak, and so on.Finally, according to the quality problems of finance distribution in Shanxi province, it submitted several recommendations in order to improve the quality of finance distribution. It included: first of all, to support the construction of financial sources, to optimize the structure of government revenue; next, to change the functions of local government and optimize the structure of government expenditure; then, to improve the financial management system and promote equity of finance distribution; at last, to strengthen the financial system and improve the distributive efficiency. These can not only give a reference to the finance distribution work in Shanxi province in future but also can provide a reference to upgrade the quality of finance distribution in other parts of China.