Study On The Financial Expenditure And Management Of Finance In Shandong Province

Agriculture is the basic industry of a country, it plays an important role in a country’s economic development social stability, and country’s independence. The central government recognized the importance of agriculture in our country’s social development, and adopted a series of measures to promote the development of agriculture. Since the reform and opening-up, our government increased the quantity of fiscal spending in agriculture, while promoting the efficiency of agricultural development and causing a lot of questions:is it reasonable that the scale of fiscal agricultural expenditure and the structure of expenditure, how is the efficiency of fiscal spending in agriculture and how to develop the fiscal spending in agriculture.This article takes Shandong Province as an example to research fiscal spending in agriculture, the main research is that:first of all, this paper introduces the relevant theories of fiscal agricultural expenditure, mainly including the development of the theory of public finance, the function of public finance, the historical evolution of the policy of fiscal agricultural expenditure. Secondly, this paper analyzes the agricultural fiscal expenditure of Shandong Province in recent years including the absolute scale, relative scale, the comprehensive efficiency, pure technical efficiency and so on. Through analyzing the current fiscal agricultural expenditure in Shandong Province, we had a comprehensive understanding of the current situation of fiscal agricultural expenditure in Shandong Province and found that the quantity of agricultural fiscal expenditure is low. the structure of expenditure is unreasonable, the efficient of using fiscal agricultural expenditure is low. and there is a big gap in the prefecture level in Shandong Province in the use of fiscal agricultural expenditure. Thirdly, based on the status and the existing problems of fiscal agricultural expenditure in Shandong Province, this paper put forward the perfect fiscal agricultural expenditure and management countermeasures of Shandong Province including taking the reform of tax system, establishing a multi-channel, multi-level fiscal agricultural support system, increasing the intensity of fiscal support for agriculture in Shandong Province, constantly adjusting the structure of fiscal agricultural funds, raising the efficiency the use of fiscal agricultural funds. Finally, this paper looks forward to the future of the growth of the financial expenditure in agriculture in Shandong Province.