Study On Local Fiscal Expenditure Structure

With the continuous advance of reform and opening up,the economic system of China has experienced a series of reforms. Problems in China’s fiscal expenditure is the top priority of national management,although the fiscal expenditure has received national attention,but also not avoid some of the problems of financial expenditure,especially problems in the structure of fiscal expenditure.In addition,the structure of local fiscal expenditure is more obvious, like general public services spending too high、range of expenditure problems、administrative funds growing too fast and many other issues.Local fiscal expenditure as an important basis for the development of local economy and society, not only having a significant influence to the local public utilities、infrastructure construction、industrial structure adjustment, but also having an important role in economic and social development of the country.Therefore, local fiscal expenditure problem has always been the focus of attention of scholars at home and abroad for a long time. Especially in today’s society, industrial production grows slow, trade and investment grows slow, the global economic slowdown. Research on the local fiscal expenditure structure problem of X city under the new era, discussing how to adjust the current structure of financial expenditure in X city, thus using the funds reasonably and efficiently to ensure that society in the city of X and the harmonious development of economy have the important practical significance.This paper bases on relevant theories of local fiscal expenditure structure,on the basis of the previous researches as the guide, bases on the economic status and current financial situation of X city of Zhejiang Province, collecting and collating the data of its local fiscal expenditure structure from year 2006 to year 2013, to study the local fiscal expenditure structure in X city by using statistical analysis methods and tools.This paper introduces the basic theory of financial expenditure structure at first, including the connotation, the structure of financial expenditure classification and main influence factors, and then analysis and discuss the relevant data from year 2006 to year 2013 of local fiscal expenditure structure on the basis of the theory, and finds out the existing problems of the fiscal expenditure structure: social security spending accounts for a lower proportion of expenditure;science and technology education expenditure internal structure is irrational; environmental expenditure for environmental protection and environmental protection demand do not match,and combined with the actual analysis of the reasons for these problems: the government function definition is not reasonable; the financial system is not perfect; the central and local government fiscal expenditure responsibility do not match; lack of finance income stable mechanism.Finally, puts forward the corresponding countermeasures and suggestions of optimization of fiscal expenditure structure in the city of X, o increase the expenditure of science and technology, improve the level of science and technology; to construct the comprehensive social security system; strict environmental protection work; improve the government budget system; strengthen the government of financial expenditure; set up the mechanism of local finance income standard.