A Comparative Analysis On The Structure Of Fiscal Expenditure And Its Implications On China

Under the market economy condition, the social resource allocation is composed of two major parts, the market allocation and the government finance allocation. The market adjusts the price or supply-demand relation to realize the resources allocation and the government are realizes the resources allocation through the financial revenue and expenditure behavior. As a basic aspect of financial revenue and expenditure, the expenditure, which is a important means to realize state function, is a powerful lever in the state regulation of economy and the social development and the optimum of economy structure. In promoting the healthy development of market economy, the expenditure plays a major role, whose structure option and control plays a vital role in the social total supply and demand and the economic development.Since the 20th century, the proportion of developed country's finance expenditure in GDP has been increasing, and each country has been perfecting and optimizing its finance expenditure structure unceasingly, as causes the public expenditure structure tending to the science and rationalization more and more. At present, Chinese finance expenditure structure and the market economy system still have many aspects uncoordinated. On the one hand the primary requirement of each enterprise development which must be conducted by the government under the market economy system still could not be satisfied, on the other hand some enterprises which is not necessary to be conducted by the government under the market economy system still have to be provided massive supplies. The expenditure structure present situation still has a long distance to the public finance expenditure standard, as is restricting the financial function display. Therefore, carrying on the comparison with the different development level of market economy country's expenditure structure, then analyzing and summarizing its general characteristic and the trend of development, has a certain significance to the Chinese optimization of finance expenditure structure .This article has carried through the expenditure structure of the developed country, the developing country on the comparison and the further analysis on the foundation of elaborating the finance expenditure structure elementary theory, as has induced the characteristic and the common character of each country. Finally, This article has analyzed the current situation the question and the reason of Chinese existing finance expenditure structure; On the foundation of profiting from the overseas experience's, this article proposed some countermeasures and suggestions in order to optimize Chinese expenditure structure.The following is outline of this article's actual content and major points.The first chapter elaborated significance of this article's topic's selection, the literature summary, the fundamental research frame and the places of innovation.The second chapter, summarizing the structure of financial expenditure is the theoretical basis for this article. With the basic theory of economics, expound the structure of financial expenditure on the content and features at first . Financial expenditure which is under the market economy's condition, to meet the government's goals what achieve its functions, obtain the necessary goods and services required for the product. The structure of financial expenditure, it means that the total financial expenditure of the combination of various types of expenditure, as well as various types of expenditures in the expenditure share of the total, are the provisions of the financial expenditure of the quality and quantity of the provisions of unity, stability and change are of unity, external links and are intrinsically linked to the continuum. The structure of financial expenditure has a direct and other characters. Secondly, from the theoretical analysis of the composition of financial expenditure and its impact on the economic. Countries in the composition of financial expenditure is normally the purchase expenditure and transfer payments to the two major components, the structure of financial expenditure of the economic impact on society: First, the government can purchase expenditures to influence the product mix; the Government through the transfer of expenditure, income redistribution through changes in the structure of demand, thus affecting the socio-economic structure. Second, the government investment which spending through the direct purchase will adjust and control expenditures, the total supply and demand of the current period have an impact on society; investment spending will guide social investment and investment in the direction of the total scale which supply and demand of economic structure, economic development also has a long-term effects. Third, the discount can guide the future direction of investment funds, the government adopted the cause of the expenditure structure of the society's selection and in directing socio-economic development what play a far-reaching impact in a long-term .The third chapter, international comparisons and profits about the structure of financial expenditure and is the main part of this article. Empirical analysis is the method used in this chapter, in which , at first ,study and analysis of, respectively, the United States, Germany, Japan and other countries represented ,the structure change's basic trends and characteristics of financial expenditure in developed countries ; Secondly, India and Malaysia represented, study and analysis of the developing countries the characteristics of the structure of financial expenditure. Obtained by comparing, the structure of fiscal expenditure in developing countries which is compared with developed countries have the following characteristics: the proportion of central financial expenditure is lower than developed countries; the departments, as an investor, play a greater role than the ones in developed countries; in the majority of developing countries, social security and welfare spending a very small proportion, the main items of expenditure are the subsidies.The forth chapter, the characteristic of China financial expenditure structure and the existence question or the consummation countermeasure, is the conclusion parts in this article. First, in the review of China's financial expenditure on basic structure, we could summarize the characteristics of the structure of financial expenditure: the rapid growth of financial expenditure; the increasing on the livelihood financial expenditure was higher than the corresponding increase on the national financial expenditure; the central budget for people's livelihood and the growth rate of expenditures is much higher than all of the central fiscal expenditure, such as the growth rate. Secondly, the Chinese-depth analysis of the structure of financial expenditure in the current problems, the main problems are: First, the excessively rapid growth of administrative costs; the second, education and the low share of science and technology expenditure; Third, lack of social security expenditure; Fourth, the "offside" and other more serious situation. Finally, learning from the successful experience of developed countries, according to China's national conditions, we could put forward to optimize the structure of fiscal expenditure countermeasures and proposals. World development and changes in the structure of financial expenditure of the general trends are: first, the public finance system set up; Second, the structure of fiscal expenditure should be consistent with the development and changes in the level of economic development and the pursuit of goals; third; the status of social security expenditure and the proportion of continuous increasingly. Above all we mentioned ,we can optimize the structure of China's fiscal expenditure policy proposals : First, adjust the structure of fiscal expenditure ,improve the "offside"and "lack of" in finance; article two, taking measures to control the expansion of financial administration; Third, strengthen the social cultural and educational expenses, to support the development of social and public; Fourth, adjusting the economic construction expenditures; Fifth, the increase in defense funding and promoting the modernization of national defense construction; article six; improving budget on management system and increasing the efficiency of capital.