Research On Social Security Expenditure Under The Framework Of Public Finance

National finance is the last principal of social security, social security isone of themain sources of spending. In many developed countries, socialsecurity expenditure hasbecome the first financial expenditure. The actual fiscal expenditure on social security insome countries more than40%, even up to60%. In China, finance for social securityexpendituresomewhat low for a long time, so far still at around15%. Also our localgovernment spending in the responsibility for the central government rent-seekingconvenience, and in the past fiscal pattern also shows a central finance arrangement is notfixed, the local finance "absent" state. But asthe basic functions of the government, thepublic finance should by now in place for the development of a truly comprehensive half inplace,including the central government make the mechanism of social security regulation,the local finance by does not assume or take responsibility for social security developmentto the unified financial authority and powersand responsibilities.Although in practice the level of social security expenditure of our country is low, butnot on the state financial input into social security exceeds thethreshold, so as to avoidfuture fiscal expenditure risk. How to reform the existing public finance system and socialsecurity system, to avoid more social security expenditure and loss of social securityexpenditure correctly defined to match the fiscal expenditure, is the direction that weshould further study. The thesis consists of five chapters, in particular to:The first chapter: introduction, puts forward the research background and significance,and research methods and innovative points of the articlerelates to make statements,innovation is the focus of this part.The second chapter: summary of the theory of social security expenditurein Chinaunder the framework of public finance, this part as a support of this theory, as thetheoretical foundation for the following parts.The third chapter: Problems and cause analysis of fiscal expenditure on social securityin our country, through the above empirical analysisreveals the existence of fiscalexpenditure on social security problems in China and analyses the causes of formation.The fourth chapter: Empirical Analysis of fiscal expenditure on social security inChina, mainly from the three aspects of scale, structure and efficiency of the empiricalanalysis of China’s fiscal expenditure on social security.The fifth chapter: the countermeasures and suggestions of perfecting thesystem offiscal expenditure on social security in china. In view of the existing problems is presentedfor determining the optimal scale of fiscalexpenditure for social security, ensure the stableexpenditurepolicy recommendations.In this paper, the ultimate goal is the basic ideas and policy measures to improve thesystem of fiscal expenditure on social security in our country,in view of the current fiscalexpenditure on social security problem of our country, suggestions.