Study On The Optimization Of Fiscal Expenditure Structure In China

Adjustment and optimization of the fiscal expenditure structure is a hot issue of the circle ofpublic financial theory and practice of our country at the present. It is an important subject thatreform and development of public finance in the next period too. Because it concerns therealization of the goal of fiscal expenditure, implementation of the expenditure principle, andconcerns whether the expenditure has benefits, whether it promotes increasing of economy andquestion of international balance between revenue and expenditure. With the economic system ofour country transits from planned economy to market economy, the government's functionchanges and the fiscal expenditure structure should be adjusted too. At present, some questionsstill exist in the expenditure structure of our country, for instance, though the expenditure ofeconomic construction drops to some extent in recent years, overall still on the high;Theexpenditure of administrative undertaking soars year after year, remain high;the expenditure ofscience, education, culture and hygiene, social security and financial subsidy are far frommeeting the social public need. All these are unreasonable show of the concrete behavior ofpresent fiscal expenditure of our country. If can't well solve these problems, it would influencethe realization of government's function finally. In this article, the author lays particular emphasison national truth on the basis of predecessors. At the same time, we try to find the way tooptimize the fiscal structure. All these will promote the economic development.In brief, as more and more reforming measures are taken, the problems existing in thefinancial expenditure structure will become less gradually. The financial expenditure structurethat suits the Chinese socialist market economy will eventually be established.