The Study Of The Problem Of Fiscal Expenditure Structure In China

Fiscal expenditure has always been an important financial toolfor national implementation policy, domestic and foreign scholars’research areas of focus. The state finance to play a role moreeffectively in the new historical period, we should further optimizethe structure of fiscal expenditure, improve the efficiency of the useof funds, the allocation of resources more effectively control thefurther increase of the national income gap, and gradually narrow thegap, which no doubt will continue to move forward on China’seconomy and stable development to provide a strong protection.China’s fiscal expenditure structure, the first specificationanalysis, through the perspective of the concept of state introducedthe most representative national analysis from the fundamentallydifferent fiscal functions and structure of fiscal expenditure actuallydifferent reflection of the concept of state, as a country in transition,the concept of state is also undergoing transformation, from aprevious large in pure socialist era of planned economy, the transitionto the diverse forms of ownership and common development of thesocialist market economic system, which the kinds of changes in thefinancial system to implement the requirements of China’s publicfinance system, according to the functions of the public financesystem in the West and Western financial expenditure theorycombing of objectives and corresponding development path for Chinato achieve the public finance system should be implemented. Then, this article is comparative analysis by since the liberation,especially since the reform and opening longitudinal comparison ofthe course of the evolution of the structure of fiscal expenditure, canbe seen our country gradually over the course of the socialist marketeconomy, but also reflects the country into government functions,reorganize the determination and strength of the structure of fiscalexpenditure, especially in recent years, the state financial expendituremade by vigorously protect and improve people’s livelihood inputs.But with other countries in the international community, especiallydeveloped countries side-by-side comparison of the structure of fiscalexpenditure, we can see the huge space of our country with othercountries there is a gap in the structure of fiscal expenditure, there areadjustments.Second, the impact of fiscal expenditure structure cause analysis,historical stage of fiscal decentralization, transfer payments threeperspectives focus on institutional barriers analyze the impact ofChina’s fiscal expenditure structure optimization. Economicconstruction spending has to account for a large proportion of fiscalexpenditure structure, and the social basic public services spendingaccounted for relatively small, does not change this re-investment, alight social services light protection, light the human will is notconducive to the transformation of government functions, conduciveto the realization of China’s socialist market economic system, at thesame time is not conducive to increased consumer demand,expanding domestic demand, is not conducive to sustainabledevelopment and common prosperity of China’s economy to achieve,therefore imperative to change this institutional barriers. Finally, how to improve the structure of China’s fiscalexpenditure specific methods, such as reducing the support ofstate-owned enterprises, and gradually push forward the reform of theinstitutions to increase spending on social welfare, public services, aswell as to explore more reasonable central system relationship withthe local financial authority and powers, to establish a more perfectperformance evaluation mechanism, public budget managementsystem and transfer payment system, establish and improve the publicservice mechanism, strict control of funding for administrativeexpenses, improve public services and social welfare spending, tonarrow the income gap and improving people’s livelihood, so as torealize the expansion of domestic demand and the sound developmentof the economy.