The Research On Fiscal Expenditure Legalization Of Government Purchase Of Public Service Contracting

From the perspective of law,the government purchase of public service contracting is the choice of government reforming.The scientific and reasonable expenditure is in line with the concept of financial rule,and also can improve the financial efficiency,reduce the waste of public resources,even prevent corruption.But during the process of government purchasing,there exist these difficulties and challenges:the fuzzy definition of fiscal expenditure responsibility,the lack of performance evaluation mechanism,the distortion of supervision mechanism.The important pursuit of financial rule and equalization of public services is to get over the difficulties.The fiscal expenditure can manage the government "pocketbook" to achieve the goal of governing the country;on the other hand,it can make the fair distribution of social resources to achieve the goal of equalization of public services.This article discusses from four parts:the first,from the perspective of legal theory;theoretical perspective is the foundation of the development of social practice,first of all,according to the "government purchase of public service"(Interim Measures),is to define the government purchase of public service.According to market rules of public the introduction of social services,third party organizations,to break the traditional pattern of public service by the government monopoly of public service;secondly although the purchase by the government,but still cannot do without the public expenditure,fiscal expenditure legal connotation analysis is the key point of financial legal system;finally,it contains the financial order and efficiency,under the guidance of theory and value,we can realize the fiscal democracy.The second part,From the effect and government purchase of public service expenditure,the fiscal expenditure into legalization,it can effectively regulate the behavior of government expenditure,protect the legitimate rights and interests of the parties to safeguard the interests of the public;secondly,there are different legal norms of fiscal expenditure in different countries,management mode has much significance to our country fiscal rules.The third part,The dilemma and causes of the legal system of public finance expenditure in China.Our government purchase of public is still in the development stage,it faces the expenditure responsibility defined budget expenditure,financial evaluation mechanism,supervision mechanism imperfect predicament,and China's current fiscal rule concept is not in place.The last part,The way to realize the legal system of government expenditure on public services.Clear definition of government purchase of public service expenditure responsibility,effectively regulate the government purchase of public service expenditure budget and improve the behavior of government purchase of public service expenditure performance evaluation mechanism,reasonable design of financial purchase expenditure of public service supervision system is to choose the path of China's government purchase of public service expenditure legalization.