Financial Expenditure Structure Optimization Of Weinan City

In1994, China’s reform of the tax system, the central put more decentralization to the local government, the central and local governments according to their relative independent orbit. In1998China began about constructing the framework of public finance, the central and local government function change. Accordingly, changes in Weinan city as a local government and its fiscal policy with the national policy of a lot of adjustments, the basic set up the public finance system of the local economy, as a positive contribution to promote the development of local economy. But in the area of people’s livelihood in recent years in Weinan City, some problems, increasingly highlight the financial expenditure structure is not reasonable, the public financial system still needs further improvement. Therefore, the structure of fiscal expenditure of Weinan city in the new era, and discusses how to adjust the structure of financial expenditure in Weinan present, reasonable and efficient use of funds to ensure that has important practical significance to the harmonious development of economy and society in Weinan.In this paper, based on the previous research, the local fiscal expenditure theories as the basis, the scale and structure of local fiscal expenditure of Weinan city by using the method of normative analysis and empirical analysis. This paper first introduces the basic theory of fiscal expenditure structure. Based on the theory analysis of the scale of fiscal expenditure of Weinan, through the analysis of elasticity coefficient absolute value on the scale of fiscal expenditure, the fiscal expenditure scale problems found. Secondly, a detailed analysis of the structure of financial expenditure in Weinan. Through the horizontal structure of Weinan fiscal expenditure items and longitudinal growth comparison, find out the existing problems of the fiscal expenditure structure. Finally, aiming at the existing problem of Weinan financial expenditure structure, puts forward ideas and Countermeasures to improve the optimization of fiscal expenditure structure of Weinan city.This process in the analysis, summarized the experience of previous studies, using the financial expenditure structure theory, based on the Weinan economic situation and financial situation, the scale and structure of fiscal expenditure as the breakthrough point, using empirical analysis as the basis, through the analysis of the data found that the problems and reasons existing in the structure of fiscal expenditure, in order to explore ideas and Countermeasures of finance expenditure structure optimization, try to make a breakthrough, and provide reference for decision makers.