Study On The Optimization Of The Fiscal Expenditure Structure Of Yunnan

The fiscal expenditure structure optimization is to adjust the elements and the proportion of fiscal expenditure reasonably, in order to promote the coordinated development of the society and economy, to promote the balanced development between urban and rural areas, to promote regional balanced development, to promote social equity, to provide public products and public service better, to meet the public needs. Yunnan as a less developed province in the west of China, is facing the heavy task of the coordinated rapid development of society and economy. The research of Yunnan fiscal expenditure structure optimization is of great significance.This paper has carried on the analysis to Yunnan fiscal expenditure project structure, regional structure and hierarchical structure between2007to2012, find the existing problems, and analyses the causes of the problems, put forward the corresponding improvement suggestions.The characteristics of Yunnan fiscal expenditure structure are that the highlight of the expenditure is the public and people’s livelihood expenditure; the expenditure of areas is in relative balance; provincial fiscal expenditure has a certain flexibility. The main existing problems are that science and technology, culture and sports, education, economic construction, agricultural expenditure level is low; the expenditure level among the areas need to be more balanced; fiscal expenditure hierarchical structure is not reasonable.The reasons for these problems lie in the lack of local financial resources of Yunnan; and the influence of the central fiscal expenditure policy; and the low attention to the human capital investment; and the unreasonable allocation of local government’s fiscal power, fiscal resources and affairs.This paper suggests Yunnan fiscal expenditure structure optimization measures:1. We should to make a bigger financial "cake" appropriately. 2. We should to distribute fiscal resources more equitably, to raise the per capita fiscal expenditure of Yunnan higher than the national average level, to distribute expenditure among province areas more fairly with different emphases.3. We should to increase public service, people’s livelihood expenditure, to strengthen the education, health care, social security, science and technology, culture and sports expenditure.4. We should to maintain the growth of agriculture expenditure moderately.5. We should to ensure economic construction expenditure properly.6. We should to raise the main responsibilities of education, health care, social security expenditure to the higher government appropriately.7. We should to determine the structure of fiscal expenditure fairly and reasonably.