The Research Of Country-Level Fiscal Spending Issues

The financial problems at the county level is an integral part of our financial system. County fiscal expenditure related to the basic operation of county government and the steady development of economic and social significance of building a harmonious society in China. Through the analysis of the problems of China’s fiscal spending at the county level status, structure and effectiveness of, and optimize the development of county economy, optimizing the structure of expenditures, budget reform and other aspects of the way to solve the problems of county-level fiscal spending, has significance.Through the use of the DEA data envelopment method, fiscal expenditure efficiency of61counties in Anhui Province. On that basis, to explore the county at the present stage of county-level fiscal spending situation. Overall, China’s county-level fiscal spending excessive and unreasonable expenditure structure. County governments arbitrary charges is also more prominent. This county level of government expenditure management deficiencies main reason is the contradiction between the political system of the decentralized nature of the centralized economic system. The centralization of the political system makes the place assumed the functions of the central government, the division of functions between levels of government is relatively vague; the economic system of fiscal decentralization, local governments lack of Tax Legislation, the competition is mainly between the local government dependent increase in fiscal expenditure; rent-seeking behavior of officials, the expansion of government agencies also contributed to the increase in fiscal expenditure.Therefore, I believe that the starting point of reform is to properly resolve these institutional reasons. Recent task is to solve the the offside phenomenon of local government, while adjusting the distribution of functions between levels of government; optimize the fiscal expenditure structure, the development of the local body tax and reduce the financial expenditure range; to reform the financial supervision system, and internal oversight of the financial system and taxpayers the organic combination of supervision, financial openness around to solve the problem of the absence of county-level financial management; strengthen local government budget management.