Research On The Structure Of Public Finance Expenditure In Xishan District Of Kunming City From The Perspective Of Service-oriented Government

Since the reform and opening up,China's economic system has gradually shifted from planned economy to market economy.Social and economic operation mode changes at the same time,the financial operation mode has also undergone a corresponding change,namely from the planned economic system under the productive fiscal mode into with the market economic system to adapt to the mode of public finance.In recent years,due to the implementation of the proactive fiscal policy,the scale of local public expenditure is constantly expanding,the total expenditure of Xishan District local fiscal expenditure increased from 2.061 billion RMB in 2011 to 3.099 billion RMB in 2014,with the local government property rights gradually expanded,the influences of local government in the area of economic increasing.However,in the face of the complicated economic situation,there are some problems,such as the people's livelihood service is not in place,the public finance expenditure is open,and the transparency is not high.This paper uses statistical analysis method and literature analysis method and comparative analysis method of Xishan District,"Twelfth Five Year" period of public finance expenditure structure,content and effect of specific research and analysis,based on service oriented government from the perspective of the analysis of the local public financial expenditure,in the deep level reason,and use the new public service theory point of view put forward countermeasures to realize the optimization of local public expenditure.The new public service theory is a new theory which is more concerned about the value of democracy and the public interest,and is more suitable for the development of modern civil society and the practice of public management.The principles and ideas of the new public service theory will undoubtedly have a positive theoretical guiding significance for guiding the practice of local public finance expenditure.China is in a period of social transition and conflict,how to allocate public expenditure,but also the focus of attention of the people's livelihood.Public financial expenditure should be scientific and reasonable,in line with the needs of citizens,to obtain the best possible benefits with the minimum financial expenditure.Thus,in-depth study,analysis of local public expenditure,can for the local public finance expenditure more effective and rational,standardized,fair,scientific,operation provide some empirical basis;can also to improve local public finance expenditure economic and social will benefit reference and suggestion,has theoretical and practical significance,but also help to promote the development of local economy.