Local Fiscal Expenditure Structure Of Public Finance Perspective

Fiscal expenditure structure is one of total various expenditure, fiscal expenditure means the structure of the merits of the government to mobilize social resources not only reflects the degree of financial functions can be achieved but also is an important factor. In particular, China's current limited financial resources, all kinds of basic public services and increasing demand, as many as possible with limited resources can meet the goal of public finances, largely rely on a sound fiscal expenditure structure that can be guaranteed. With the deepening of financial reform in China, where the gradual increasing in the size of fiscal expenditure, and local fiscal expenditure structure is reasonable or not, and the transformation of government functions in China to achieve the equalization of basic public services closer and closer ties. Local fiscal expenditure structure optimization has become the financial theory and the practice of hot topic, but also a period of time will become the next important task of fiscal reform.Full reference in the previous article on public finance, financial functions, financial targets, fiscal expenditure structures and so on is the basis of theoretical research, this be identified as a public finance perspective, the level of basic public services and balanced financial expenditure as whether the target level implementation of financial functions are able to play an important role to evaluate criterion of the research ideas. At the same time, the paper reviews the three stages of China's reform and opens up until the fiscal expenditure structure adjustment of clear through the system of fiscal expenditure in order to achieve structural adjustment of the trend of public finances. Financial objective is not only the public expenditure restructuring of the direction of local fiscal expenditure restructuring is also a weathervane. Through the collection of the provinces (autonomous regions), Yunnan province (cities, districts) of the fiscal expenditure data and the supply of basic public services, this paper series analysis to establish the vertical and horizontal regions comparative analysis between the internal structure of the more comprehensive the level of fiscal expenditure system to the level of financial expenditure in Yunnan Province; reference Seventeenth requirements and basic public services, content, selection reflected compulsory education, medical care, social security employment, sports media, rural development, rural transformation and environmental seven supply of basic public services, the 26 indicators, the establishment of the relative supply of basic public services, evaluation index system and the relative supply of basic public services, evaluation equilibrium model, this analysis of the effect of fiscal spending in Yunnan Province; and Yunnan Province, the level of financial expenditure and financial expenditure effect combining analysis of existing development in Yunnan Province found that the expenditure responsibilities of existing financial resources do not match, the slow implementation of public finances, the lack of financial expenditure decision-making more scientific and democratic issues, raised in the future structure of local fiscal expenditure on research outlook.