Research On The Control Of Administrative Cost From The Perspective Of Optimizing Fiscal Expenditure Structure

It is an important goal of the transformation of government function and the reform of administrative system to reasonably control the expenditure of government administrative cost,improve the efficiency of administration fund,and establish a conservation-oriented government.For controlling the administrative cost of our government,most previous studies have focused on streamlining government agencies,transforming government functions,and improving management level.This paper analyzes administrative costs from the perspective of finance and administration.This paper argues that the administrative cost belongs to one of the fiscal expenditure structure,and through the analysis of the existing financial expenditure structure framework,find the expenditure structure and the relationship between the administrative cost,can provide a new analysis to the research of administrative cost point of view.Fiscal expenditure structure can reflect all the factors of spending on the premise of reflect social public demand,or whether the proportion of total expenditure relative coordinate,is reasonable,whether the fiscal expenditure structure in order to reach the expected effect of government fiscal policy has played a positive role,whether to build "frugal" government play the corresponding role.Therefore,from the perspective of fiscal expenditure structure,analyzes the present situation of administrative costs,aimed at the present situation of external overall spending perspective,to analyze its spending unreasonable factors,through optimizing financial expenditure structure,control administrative costs,reduce administrative costs.In this paper,since the reform and opening of fiscal expenditure and administrative cost data collection,calculation,from the structure of fiscal expenditure,financial expenditure scale,budget management,coordination of fiscal expenditure perspective,analysis of the flaws of the fiscal expenditure structure in China,and further lead to defects and administrative cost large scale,low efficiency,poor supervision and use other types of spending.The report of the 18 th national congress of the communist party of China(CPC)pointed out that "the establishment of strict control institutions reduces the number of leadership positions and reduces administrative costs.the communist party of China(CPC)proposed again,"transforming government functions" and "building a service-oriented government".Therefore,this article around expenditure performance,budget,spending priorities,constraints,by analyzing the structure of fiscal expenditure,to control the cost of spending,put forward the countermeasures of reducing administrative costs.This will play an important role in the rational arrangement of the total expenditure of the state government and other more funds for economic construction and social security.