Research On Legalization Of Public Finance Expenditure

Fiscal expenditure is a mean of the redistribution of social resources, It is the financial foundation of the state and society to the normal and orderly operation, however, due to various reasons, currently China’s fiscal expenditure legalization level is still obviously insufficient, legislation behind schedule and low quality of legislation, it plays a seriously bad effects on the function of fiscal expenditure in China and makes a large budget funds outside of the laws. In order to further standardize the fiscal expenditure in China, and make the fiscal expenditure into the rule of law, I make this article consisted of introduction, text, conclusion to discuss the legalization of fiscal expenditure, and the text is divided into four parts:The first part is introduced t the concept, function, system of fiscal expenditure, this part discusses the concept of fiscal expenditure from the different economic system and administrative right, and then discusses the function of the fiscal expenditure, they conclude the function of maintaining social stability, distributing benefits, maintaining social fairness and justice and making up for market failure, and then construct the system of the financial expenditure.The second part is about the significance of the legality of financial expenditure, the significance of the legality of financial expenditure directly points out the value of writing this paper.The third part is about the analysis of the issues of China’s the legality of financial expenditure, it points out the current problems of legality of financial expenditure in China.The fourth part is about the suggestions of how to further enhance the level of the legality of our financial expenditure, it includes enhancing the level of China’s legality of budget law, making a law of China’s government investment, making a law of China’s fiscal expenditure supervision and so on,. They all have an important practical significance.