Local Government’s Public Financial Expenditure Structure Adjustment Based On Harmonious Society

Financial expenditure structure, also called financial expenditure constitutes, itmeans various types of expenditure combination in total amount of financialexpenditures scale and the proportion of total expenditure amount. At present, Chinais on a stage of rising social conflicts in the history, Playing public service functionswell of public finance is meaningful to relieve social conflicts and promote healthyeconomic development. The first issue that public financial expenditure innovationfaced is to adjust public financial expenditure structure scientifically with what kindof guiding ideology and moral values. The idea of building a harmonious societyprovides a framework macro-thinking for restructuring public finance expenses and ascientific reforming value-oriented.Firstly, as a profound governing thought, idea of harmonious society has aprofound scientific connotation; it is a standard and guide for all walks of life.Specifically to innovation of public financial field, harmonious society proposesperformance, publicity, and balance as long-term value target to public financeexpenditures structural innovation.Secondly, the faced problems of financial structure need to be analyzed fromthree aspects. On the regional structure, the financial expenditure between urban andrural areas is not on balance. On the functional structure, administrative expense foreconomic development is too much; meanwhile, livelihood expense and publicservices expense are inadequate. On the hierarchical structure, the distribution offunctions among levels of government are not appropriate, the levels of governmentfinancial authority and powers do not match. The reason why public expenditurestructure of local government is unreasonable is various, including the dislocation,offside of government functions, as well as administrative officials lack correct view.Finally, make harmonious society idea as a macro-thinking framework that wecan give suggestions to adjust public financial expenditure structure from fourdimensionalities. Under the requirement of performance, public expenditure reformneeds to optimize government performance accountability mechanisms and theimprove comparative effectiveness of functional expenses. Under the requirements ofa public nature, public financial expenditure should reduce administrative expenses,increase social security spending and optimize public infrastructure, constructlivelihood projects, improve public services facilities, promote communitymanagement. Under the requirement of balance, public expenditure innovation needs to focus on the reform of urban-rural dual economic system;increase financialspending in rural areas;optimize the metastasis spending measures to support theeconomic development of undeveloped areas. Under the requirement of long-termnature;government needs to increase financial spending in the field of scientifictechnology;education and other projects;increase financial investment ofenvironmental protection;and build a conservation culture.