Analysis Of Fiscal Expenditure On Rural Infrastructure Construction

Agriculture is the basis and the foundation of any country, while the rural infrastructure construction is a national agricultural good protection and the development of the necessary foundation. Throughout the world, both developed countries and developing countries, the rural infrastructure construction should be the government intervention "see hand" and the support. In recent years, natural disasters in our country, caused a big loss to the agricultural sector, which expose the problems and weak links of the rural infrastructure construction in our country. And how to through the government fiscal spending to improve and perfect our country’s rural infrastructure construction, make the better service to the agricultural economics in recent years scholars of common concern to the problem.Since the reform and opening, our country has made the construction of the socialist market economy and rapid development, at the same time also drive our country agriculture from traditional extensive agriculture to modern intensive agricultural transformation. In this process, the rural infrastructure construction is bound to also go to change. Achieve the first task is to change the shift government financial expenditure for rural infrastructure related concept, by simply pay attention to the growth of scale into should not only pay attention to the growth of scale, and should pay attention to efficiency of stability, no longer as the only index to measure scale. This process needs the government from the perspective of legislation and management of fiscal expenditure two common more financial expenditure for rural infrastructure construction investment, and this article is also studied based on this problem.Six parts consist of this paper: the first part is introduction, the main purpose of this part is to introduce this article selected topic background and research significance, the domestic and foreign literature review which refered in this paper,research content and research methods which used in and innovations and deficiencyof this article;The second part is the theoretical foundation of the rural infrastructure spending, including public goods theory, public choice theory and externality theory;The third part of the financial expenditure for rural infrastructure construction measure and effect analysis, including the absolute index and relative index and the rural infrastructure construction to measure the effect of fiscal expenditure analysis, a regression model is set up;The fourth part analysis the problems existing in the rural infrastructure spending and the reasons of problems, mainly includes: the problems existing in the rural infrastructure construction total fiscal investment, unreasonable structure of financial investment, unreasonable use of public money, lack of the other finances investment alternatives and fiscal expenditure management to be perfect, and the causes of these problems are: the functions of the government financial input, lack of legal norms and protection, deviating from the farmers’ actual demand, financing difficulties, imperfect management system of fiscal expenditure.The fifth part on the basis of the fourth part puts forward policy Suggestions to perfect the rural infrastructure spending, respectively is to build a government-led investment system,improvement of fiscal expenditure management mechanism, establish and perfect legal guarantee system of fiscal expenditure, set up and improve the demand expression mechanism, adjusting the tax preferential system;In conclusion part, is for the purpose of summing up the main content of the article, summarize the main points,and put forward the study on rural infrastructure spending in the still existing problems and shortcomings.