The Optimization Of District-level Fiscal Expenditure Structure

This paper starts with theoretical analysis of district-level fiscal expenditure structure's influencing factors. According to various factors on fiscal expenditure structure and the relationship between these factors we analyzes formation mechanis of fiscal expenditure structure, based on which we propose the district level fiscal expenditure structure optimization method and ways. Analytical conclusions are summarized as follows:First, the district-level structure of fiscal expenditure is not only integrity, combined with quality and quantity, horizontal and vertical relationships, static and dynamic unity called four aspects of the fiscal expenditure structure's general and universal features, but also unique, that is, the unity with the local and overall to municipal government ralation's point of view, the non-unity to other district-level government relations' point of view, as well as the role of the direct nature of expenditures.Second, district-level structure of financial expenditure is determined by the region's economic environment, social environment, institutional environment, fiscal income status and expenditure needs togetherly. District-level structure of fiscal expenditure is formed by district-level government under the current fiscal income situation and the various needs of fiscal expenditure, in accordance with the relevant institution of the financial system. The economic environment and social environment act on the fiscal expenditure structure by influencing the financial income and expenditure needs, and the financial expenditure activities react on the economic environment and social environment. Thus, it forms a circulation mechanism.Third, the optimization of district-level fiscal expenditure structure is a process that fiscal expenditure structure formation mechanism repeates itself, in which it will keep on using feedback to adjust. Therefore, the ideal optimization of fiscal expenditure structure is a process that closer and closer to the optimal structure of financial expenditure.Fourth, reasonable definition of the scope of the financial functions, division of financial authority and power relationships between the higher levels of government and district-level government, is the basis for optimization of district-level fiscal expenditure structure.Fifth, for the fiscal expenditure structure the differece between "input" and "output" exists. Different efficiency from different fiscal expenditure will lead to the "output" sense of fiscal expenditure structure deviation from the "input" sense. Therefore, improving the efficiency in the use of fiscal funds is the important content for optimization of fiscal expenditure structure.Sixth, the purpose of fiscal expenditure structure optimization is to promote coordinated economic and social development, and therefore the optimal structure of fiscal expenditure has the strongest and highest efficiency.Using the conclusions of theoretical analysis, this paper analysize on the status and trends of Shangcheng District of Hangzhou fiscal expenditure structure optimization and influencing factors.Based on this, we estimate the optimization of the internal structure of fiscal expenditure, and made policy recommendations on optimization of fiscal expenditure structure from six aspect of Shangcheng District.