The Fiscal Studies Of People's Livelihood In The Perspective Of Local Government

Against the background of the highly attention on people's livelihood, this paper takes a discussion on the construction of Minsheng financial and related problems from the unique perspective of local government.It deeply analyzes the problems, causes and countermeasures in the concrete implementing process of our Minsheng financial,using the method with the integrations of empirical research and standard analysis, history and reality, analysis and synthesis, systematical research and comparative analysis.This paper has pointed out that the effects of policies are not obvious even though our government has payed high emphasis on people's livelihood, put forward a series of policies to improve the livelihood of people in recent years.The main reason is that the local governments are short of the financial initiative,keeping fierce financial competition among themselves in the process of Minsheng fiscal construction even though they are playing the key role of policy's executors.Thereby,truly putting all policies into effect has become more difficult, livelihood issues has become more serious, people's livelihood needs more intense calls.The concept of people's livelihood has first proposed in China,but it hasn't form a unified formulation all over the world,the foreign research is mainly about public finance, and the related literature analyzed Minsheng financial from the angle of local government is rare.Therefore, this paper first comparatively analyzes the USA, Japan, India's financial expenditure structure, expecting to be helpful for China's Minsheng financial construction and expenditure structure's optimization.Then labor our country's Minsheng financial status and problems,discussing the relationship between local finance and people's livelihood from the two aspects of local fiscal revenue and expenditure.Considering the phenomenon that local governments' insufficient financial initiative showing in the process of Minsheng financial's construction,this paper makes a complete analysis of the reasons from the aspects of institution reason(the imperfect system of tax distribution), district differences (regional differences and urban and rural differences), governments' incentives (official promotion stimulation pressure and the governments' performance appraisal system), historical reason (governments' policy tradition). Finally,this paper put forwards some feasible suggestions, such as improving the fiscal decentralization system and related regimes to match governments' fiscal power with administrative authority;constructing the livelihood oriented performance evaluation system and improving the relevant mechanism;promoting the integration of urban and rural areas and regional economic integration;simplifying government hierarchical levels and reducing administrative expenses, etc.