Countermeasures Research On Building Of People's Livelihood Finance

The presentation of the people's livelihood finance is the necessary product resulting from social benefit division during China social reform and also a necessary requirement to carry out the human-oriented scientific development outlook and also a need to deepen China financial system reform and promote the development of harmonious society. From the theoretical viewpoint, the public finance and public choice theory both use social public needs as the logical start-point while the people's livelihood finance further subdivides its theoretical meaning which is the extension and expansion of public administration and public financial theory. Therefore, the research on the people's livelihood finance should be at the theoretical front of current public finance and also should be used as a breakthrough for innovation of governmental public administration theory. From the practice viewpoint, The people's livelihood finance has a times background of "profound reform of economic system, profound shift of social structure, profound adjustment of benefit patterns and profound change of thinking and outlook". The people's livelihood finance is a new problem integrating thinking, academics and reality under the condition of drastic social transformation and involving the benefits of each social stratum, which therefore requires corresponding public policies to adapt to it and corresponding theory to make the explanations. The research of people's livelihood finance is not only a theoretical topic but also a practice framework.In recent years, China academic circle put forward the concept of the people's livelihood finance which reflects progress and effect of domestic public finance theory and practice resulting in representation of meaning of public goods and public services fit for China actual characteristics. Currently, financial theoretical circle mainly focuses on the concept definition and policy orientation which lack in strict scientific formula. If it is not to outline the people's livelihood finance from the mechanism, the effort for the livelihood finance will not merge into system framework of government. If it is not to research on the technical channel from the budget mechanism, the people's livelihood finance will be just a political slogan for long.Therefore, the paper will explore the meaning, scope and characteristics of China's livelihood finance based on the analysis on western welfare economics and public goods theory, which produces the conclusion that building of the people's livelihood finance is an effective channel to integrate the social benefits and safeguard social equality and justice and promote the harmonious development. In combination with the historic investigation of financial system development since founding of China, the paper mainly focuses on the problems involved in the building of the people's livelihood finance and its forming causes and put forward the institutional arrangement, technical channels and guarantee measures for the building of the people's livelihood finance.Currently the building of people's livelihood finance can not be promoted alone. It must be combined with democratic decision-making system as legal environment, budget system as technical support and corresponding tax system and supervision mechanism as guarantee. Therefore, the paper put into the research system the democratic politics, budget system, and accrual system of governmental accounting, and expenditure performance assessment system etc. and put forward the corresponding countermeasures so as to form a feasible and systematic research countermeasures, which provides a new theory and exploration channel for the building of the people's livelihood finance.