Jilin Provincial Fiscal Expenditure Structure Effect And Optimization Studies

In recent years, the financial point of the reform of our country is in the management of the fiscal revenues. Comparatively speaking, the management system of expenditure reform of our country has no substantive progress. In system of the fiscal revenues, it's very difficult for the government to take measures to enlarge the fiscal revenues by a large margin both in theory and in practice, thus the urgency of expenditure reform becomes more and more prominent day by day. Speaking from the micro level, the subject of implementing expenditure reform is the local government, so studying expenditure of local government is more actual and effective.According to Jilin Province, the finance is weak. A lot of obstacles in economy developing are relevant to the insufficient total amount and unreasonable factors of expenditure structure directly or indirectly. So how to optimize the structure of expenditure of our province become an urgent problem of financial system reform at present. At the base of analyzing economic effect, social effect, ecological effect of fiscal expenditure structure, this paper states that the optimization of the expenditure structure should be the common optimization of economic benefit, social benefit and ecological benefit. It is the unity of three kinds of benefits. Nowadays there are still a lot of problems in the expenditure structure of Jilin Province: First, the contradiction of too fast-increasing expenditure total amount and insufficient in total amount; Second, the coexistence of off side" and" omission" in supplied financial fund; Third, the serious support burden and fund waste of finance etc. The causes are the incomplete government function range, unclear duties of all level inter-governmental segregation and imperfect fiscal expenditure management system etc.All these obstacles in expenditure structure reduced the benefit of expenditure structure greatly. So the government must take the optimization countermeasures of expenditure structure: First, adjusting the finance expenditure to the industrial structure; second, adjusting theexpenditure according to different uses of the finance; third, promoting the management system of the budget and strengthening the management of expenditures. The fourth, setting up the standard local fiscal revenues mechanism. The optimization of the expenditure structure is favorable to advance the reform of expenditure management system, thus realizing the goal of constructing public financial frame finally.This paper is divided into four parts altogether:The first part analyses the general theory of fiscal expenditure and explains expenditure intension, classification, and the factors that restrict the optimization of expenditure structure.The second part analyses the current situation of expenditure structure of Jilin Province and mainly probes into economic effect, social effect and ecological effect in fiscal expenditure structure.The third part studies the problems that exist in expenditure structure of Jilin Province and states the inherent reasons.The fourth part describes the countermeasures that optimize the expenditure structure of Jilin Province.