Study Of Local Fiscal Expenditure Performance On Public Safety In China’s Transitional Period

China is currently in its dual historical period of risk society and transitional society, and the public safety risk has been widely concerned. In accordance with established practice, the government is the last protection of the public safety risk. However, the contradiction between China’s fiscal revenue and expenditure of local government has become prominent, and it is impossible to be resolved by increasing financial input. Therefore, the alternative and inevitable way to resolve the impasse is continuously improving the performance of local fiscal expenditure on public safety.Previous studies have seldom involved in the local fiscal expenditure issues. This paper is an attempt to that research field for the first time. There are six chapters in this paper. On the basis of literature review of the domestic and foreign financial expenditure, as well as case study and empirical analysis, the performance of local fiscal expenditure on public safety is comprehensively and systematically investigated. This study is a tentative and exploratory one, and is supposed to fill the gaps in this field.Some slightly rough variables, model and data processing are introduced in this paper. However, multiple research perspectives and dimensions are also used at the same time, and partly make up for the traditional defect of single performance indicators. As a result, the conclusions are still representative reference, and can be shown as follows.Firstly, there is no significant evidence that the performance of local fiscal expenditure on public safety is inefficient. Local fiscal expenditure always contains some non-productive expenditure and transfer payment, so its economic efficiency is relatively lower. Taking into account the importance of the stability of local political situation and promotion of local officials, local governments have an intense incentive to improve the performance of local fiscal expenditure.Secondly, it doesn’t mean that the performance of local fiscal expenditure on public safety is necessarily high. This can be tested by economic growth. Further examining performance diversity between different regions, it can be found that the performance in some areas is relatively high, while in some other regions is relatively low. Thirdly, the performance of local fiscal expenditure on public safety is influenced by the current system of fiscal revenue and expenditure, as well as regional characteristics factors. That is to say, it is not only determined by the quantity and structure of fiscal expenditure, or the local government’s subjective efforts and aspirations, but also affected and restrained by the local conditions.Lastly, in order to promote the performance of local fiscal expenditure on public safety, it needs not only to improve the current fiscal and taxation revenue and expenditure system, but also to change the administrative notions of local government and complete public safety risk counter-measure system.