Adjusting And Improving The Fiscal Expenditure Structure Under The System Of The Public Finance

Since 1998, the main content of our country's finance system innovation turned to the Fiscal Expenditure Structure, the aim was to build up frame of the Public Finance system. Minister of the Treasury Department Xiang Huaicheng mentioned in 2000, "We should build up frame of the Public Finance that fit for socialism marketing economy". Finance Expenditure especially Fiscal Expenditure Structure is an important part of the finance policy. How to adjust and improve in the process of Public Finance structure building, in order to fit for the demand of the finance function is of great significance. This thesis based on the build of Public Finance structure, analyzed Fiscal Expenditure Structure in theoretic and practice, trying to find the basic way to adjust and improve the Fiscal Expenditure Structure.First of all, Based on the analysis of the public finances theory and the fiscal expenditure structure theory, refer to the experience of the structure of public financial expenditure of the Western countries, combined with China's national condition, the paper raised the Adjusting and Improving standard of the Fiscal Expenditure Structure under the system of the Public Finance system: (1) ensure that the every expenditure reach optimization, improve public finance system;(2) based on reality, adjusting the Fiscal Expenditure Structure ,promoting of long-term economic growth.Secondly, the paper made analysis on the status of China's fiscal expenditure Structure. At present, financial expenditure structure takes on the following features: each item of expending amount is increasing, but somehow out of proportion; the Fiscal Expenditure "offside" and "Absent" coexist: on the one hand, China's economic construction expenditures, administrative expenditures exist "offside" ;on the other hand, our capital expenditure, expenditure on supporting agriculture,education spending,health and social security exist "Absent" .Finally, according to the Adjusting and Improving standard of the Fiscal Expenditure Structure under the system of the Public Finance, in view of the existing problems, the paper made the following responses in optimizing the structure of China's fiscal expenditure: scientific the definition of the Fiscal Expenditure, adjustment and optimize the structure of the fiscal expenditure. At the same time, take management and supervision mechanisms to ensure the realization of the reform optimization.