Research On The Rationality Of Structure About Public Fiscal Expenditure For Our Country

Under the conditions of market economy,social resource allocation is consisted by the market and government allocation.though the adjustment of relation between price and supply,market can realize the allocation of resource,while the government adjusts the action of budgetary revenues and expenditures to realize the allocation of resource.Public expenditure,as one of the two fundamental aspects of budgetary revenues and expenditures,as an important means that a country realize its function,it is an powerful leverage that a country can adjust economy and social development, and optimize economic structure,which plays an important role in promoting the healthy development of the market economy,its structure choice and control also plays an important role in the total social demand and the development of economy. The reasonable public fiscal expenditure structure is a powerful lever of adjusting the economic and social development and optimizing economic structure.It is an important premise to promote the steady and harmonious development,which is also a necessary guarantee of building a service-oriented government and a harmonious society.Optimization and adjustment of the rationality of China's public fiscal expenditure structure has an important practical significance for implementing scientific development concept and building a harmonious society.Since reform and opening,China expanded the scale of public expenditure and expenditure structures that are not quite rational,need to be adjusted and optimized.In China,the restructuring of public expenditure,to a certain extent,and China's economic system restructuring and the transformation of government functions by the impact are inseparable.This article through carries on the comparative analysis to the market economy developed country's public finance disbursement structure,the foothold national condition,in view of our country public finance disbursement structure's present situation question,proposes the solution countermeasure and the measure,designed to optimize the structure adjustment of China's public expenditure, and to improve China's public finance expenditure structure to provide a reasonable reference.ChapterⅠintroduction section of this article.Study presented in this paper and its research significance,and structure of public expenditure at home and abroad on the research status and the theoretical results summarized in this paper to clarify the research methods and content,as well as the innovations of this study.ChapterⅡof this paper the theoretical analysis section.Mainly for public expenditure theory and the theory of public finance expenditure structure were related to elaboration.Illustrates the impact of its characteristics and analysis of structural changes in public expenditure factors put forward a reasonable structure of public expenditure to determine the standard theory.ChapterⅢof this paper part of the international comparison.Mainly of foreign public expenditure structure of the comparative analysis.Analysis by focusing on the developed countries represented by the United States in recent years,changes in the structure of public expenditure and development trends,sum up the experience of its development,initially proposed to increase the expenditure structure of public finance rationality that can be learn from them.ChapterⅣof the status of China's public expenditure structure,carried out a detailed analysis.China in recent years through changes in the structure of public expenditure and the corresponding proportion of the classification of comparative analysis of the project,summed up in recent years obtained the structure of China's public expenditure changes in the law of development.ChapterⅤdeal with the problems and put forward countermeasures and measures. Improve China's public expenditure based on a rational structure of values and objectives,principles for China's current public expenditure structure of the main problems of specific proposed countermeasures and to enhance China's public expenditure rational structure of specific methods and measures.In this paper,research combining theory,based on public expenditure in real terms from the start clearly put forward the structure of public expenditure to determine reasonableness standard theory.In addition,the integrated use of this empirical analysis and comparative analysis of a variety of research methods, summarizes the changes in expenditure structure of public finance law of development,through our current problems with public finance expenditure structure of the analysis,propose optimal adjustment of public finance expenditure structure, increase its reasonableness countermeasures.Finally,the paper also combines our specific environment and economic development of the special character of the people's livelihood and building service-oriented government and other issues with China's current public finance expenditure structure to improve the soundness of combining analysis and reflection,through more attention to people's livelihood and building,to promote the rational structure of China's public expenditure of the continuous improvement and to better enhance the building of service-oriented government,resulting in a fundamental function of our government to promote continuous improvement and implementation.