The Scientific System Of Fiscal Revenue And Fiscal Expenditure In China

The system of the fiscal revenue and fiscal expenditure is the important component of the fiscal system. To study the way to rationalize the system of the fiscal revenue and fiscal expenditure is the necessary process to establish the scientific framework of public finances. The budget classification is unscientific, the scale is too large or too small and the irrational structure will inevitably create social deterioration of the overall allocation of resources, thereby many negative effects have been brought to all aspects of economic and social development. Countless historical facts have constantly proved this conclusion. In a certain sense, many problems of the reform and development that existed in China, without exception, have directly or indirectly related the unreasonable structure and the inadequate quantity of the fiscal revenue and fiscal expenditure of China. This text clarifies general problems in fiscal revenue and expenditure such as definition, classification and meaning of financial revenue and expenditure, then analyses about the scale ,structure and benefit of fiscal revenue expenditure of our country separately,adopting horizontal and vertical comparison, there are a great deal of questions existing in the revenue and expenditure of our country, for instance revenue and expenditure is insufficient in total amount, revenue and expenditure rate is low in the structure and low benefit of fiscal revenue and expenditure etc. And setting out from our country actually, point out the reason causing these questions pointedly, not only involved the reason of the subjective respect among them, but also contained the reasons of the respect such as the system and management system etc. It puts forward measures to optimize the scale, structure and benefit of fiscal revenue and expenditure at last, including the rational definition of the scale of fiscal revenue and expenditure; the optimization of the structure of fiscal revenue expenditure; strengthen the management and supervision of revenue and expenditure to improve benefit of fiscal system.