The Research On The Solidification Of Fiscal Expenditure Structure

Finance is the foundation and important pillar of national governance.With limited financial resources,fiscal expenditure should be prioritized and implemented in a decisive manner.It is not possible to pursue "big and total".However,there is a problem that cannot be ignored in the structure of China's fiscal expenditure,and expenditures lack space for adjustment according to different political and economic conditions,resulting in wasted and inefficient funds allocation.In the long run,the solidification of the fiscal expenditure structure has resulted in the coexistence of rigid expenditure growth and declining expenditure growth.As a result,either the major spending policy cannot be implemented or the government has to resort to increasing taxation or borrowing methods to make up for the difference in payments.The results will have a negative impact on the economy.Therefore,breakthroughs in fiscal expenditure items only increase,breaking the stock consolidation pattern,ensuring key project expenditures,compressing general project expenditures,and optimizing the structure of fiscal expenditures are the only way to solve the current fiscal revenue and expenditure contradictions and expand the fiscal space,and also deepen the reform of fiscal and taxation systems.The inevitable choice for resolving financial risks is of great significance for the use of finance as the foundation and pillar of national governance.In this paper,the analysis of the solidification of fiscal expenditure structure is divided into five parts.In the first part,we first reviewed the theoretical and practical results of fiscal expenditure scale,structure,and specific budgeting at home and abroad.Then,based on the definition of the solidification of fiscal expenditure structure,we broke the fiscal expenditure structure from the perspective of resource allocation efficiency.The three connotations of the connotation,and then the introduction of game analysis from the micro level,put forward the theoretical motivation for the solidification of the expenditure structure and the strategic choice to break the solidification of the expenditure structure.The second part analyzes the status quo of the solidification of China's fiscal expenditure structure,uses the data collected at the central level of the budget unit,and analyzes the structural solidification problems existing in fiscal expenditures in conjunction with cases.The third part analyzes the causes of the consolidation of China's fiscal expenditure structure from the three levels of technology,system,and governance,and tries to provide targeted guidance for policy recommendations.The fourth part expounds the relevant experience in international financial expenditure structure and budget formulation,especially the system design on performance evaluation and control of expenditure reduction and expenditure reduction,in order to provide experience for China to break the structure of fiscal expenditure and optimize the structure of expenditure.The fifth part is on the basis of theoretical analysis,based on the status quo and causes of the solidification of China's fiscal expenditure structure,combined with international experience,put forward policy recommendations to break the solidification of China's fiscal expenditure structure.