| In recent years,our country economy into high quality development,complex macroeconomic environment,fiscal revenue growth slowdown,spending demand rigid growth,debt repayment pressure,fiscal balance faces huge challenges,local fiscal revenue and expenditure contradiction gradually upgrade,reversed transmission local finance to stock to efficiency,and optimize the structure of fiscal expenditure is one of the effective way.At the same time,the functions of the Chinese government are also transforming from "management" and "economic construction" to "service-oriented government".In this process,the expenditure structure of public finance also needs to be adjusted accordingly to accelerate the realization of the goal of equalization of basic public services.This paper applies the relevant theory of the optimization of fiscal expenditure structure in public economics,To build a service-oriented government-oriented,Based on the final fiscal expenditure data of K City,analyze the expenditure scale and change trend of major fiscal expenditure projects from 2011 to 2020,By comparing the expenditure structure of K city and surrounding counties,Sorting out the possible problems in the fiscal expenditure structure of K city,Further analyze the causes of these problems,Based on the actual situation of K City,try to put forward optimization suggestions,In order to rationally plan the expenditure structure,Improve the use efficiency of financial funds in K city.Through comparative analysis and empirical analysis,it is found that the problems in the financial expenditure structure of K city are mainly insufficient social security investment in people’s livelihood expenditure,insufficient investment in science and technology expenditure,excessive and rapid growth of administrative costs,and the excessive relative proportion of urban maintenance and construction expenditure.The reasons for these problems may be due to the imperfect social security pressure system in K City,low lag efficiency of government function transformation,lax control of administrative management costs,and the way to boost the transformation and upgrading needs to be improved.For these problems,based on the service-oriented government vision should by improving the people’s livelihood guarantee spending,to implement the functions of a service-oriented government,strengthen science and technology driven innovation ability,improve the fiscal expenditure supervision mechanism,to perfect the K city fiscal expenditure structure,so as to maximize the reasonable allocation of public resources,boost economic quality development,give full play to the functions of a service-oriented government. |