Study On The Management Of Local Government Fiscal Revenue And Expenditure

Both in developed and developing countries, fiscal policy is the government for regulating economic activities and optimizing the allocation of resources of the most important policy choices. Financial income and expenditure of funds is the work of the core and the main line, Financial income and expenditure at home and abroad on the theory a lot of in-depth and meticulous research. In this paper, Huaiyin District of Jinan City Financial example, in-depth analysis of the current local fiscal revenue and expenditure management and financial problems encountered in the actual, and the corresponding recommendations, in particular combination of grass-roots financial reality and pay attention to highlight the government's public service functions, Comprehensively building a well-off society and speed up building a socialist harmonious society to provide a solid material and system security.In this paper, the use of financial accounting, economics, public finance, and other basic theory, the use of standardized analysis and empirical analysis of the method of combining the following five main issues:First, on the receipt and expenditure of funds of local government financial management background and significance of the study, reviewed the literature, ideas and papers on the framework for innovation and the main points and shortcomingsSecond, Expounded on current revenue and expenditure of local government finances the basic theory. Expounded on local fiscal revenue and expenditure structure, pointing out that the scientific and standardized financial income and expenditure for economic and social development is of great significance to enhance the importance of improving the local financial revenue and expenditure and awareness of the need.Third, expounded local government revenue and expenditure in the financial capital of the problems faced. The author of the work of many years of practice, that the local financial revenue and expenditure of funds outstanding conflicts, the local powers and financial affairs is a serious inequality, fiscal spending an excessive concentration of decision-making power, The provision of public services spending huge gap, and so is enormous pressure on local government revenue and expenditure of the major contradictions, We must correct, objective faceFourth, the formation of the main problems and difficulties. The author of funds from the structure of expenditures, the local financial system, tax collection and management system, the local economic structure, establish a system in the state treasury funds, financial transfer payment, and so, analysis of the causes of the difficulties. Particularly in Huaiyin District of Jinan City Financial as an example, the use of a large number of cases of empirical data and analysis, financial analysis of the local district level in particular, the obvious contradiction between fiscal revenue and expenditure reasons.Fifth, it is proposed to solve the proposals of local government revenue and expenditure and measures contradictory. The author through in-depth research, information and related writings, and in light of its own financial practice, that local government finances improve and regulate the balance of payments, to "people-oriented, maintain fair, efficient and scientific development-oriented" principle, under the guidance of optimizing expenditure Structure and straighten out the local financial system, deepening tax collection and management system, reform of centralized treasury receipt and payment system, optimizing the economic structure, improve the transfer payments, and other aspects, and strengthening grass-roots financial strength to solve the balance of payments difficulties facing the local government.In this paper, the basic conclusion: establish a sound scientific, standardized the order of local fiscal income and expenditure of funds, is implementing the scientific development concept and building a harmonious society one of the important contents. Local governments should not only an objective analysis of the difficulties and contradictions, but also in light of its own reality, and constantly deepen reform, improve the system, the implementation of measures to further change the government's social management and public service functions, as soon as possible and establish a socialist market economic development compatible The local government revenue and expenditure order.