Research On Tibet's Fiscal Expenditure Structure And Optimization From The Perspective Of Scientific Development Concept

Because of Tibet's particularity and externalities in the political,cultural,ecological and social stability,it's financial system is different from other provinces,showing a typical"blood transfusion" financial characteristics.At the same time,Tibet is located in the Qinghai-Tibet Plateau,the production and living environment is bad,the economic development level is backward,and living conditions are hard,so Tibet need to develop quickly.Under the comprehensive requirements of these factors,the efficient operation of Tibet's financial expenditure system becomes particularly important.In view of these factors,I collect Tibet's fiscal expenditure data and a number of performance indicators including economy,science,education,culture and hygiene,ecology from 2007 to 2013.I use descriptive analysis method to do statistical analysis from the two angles of the absolute and relative size.And I use three stage DEA model to calculate the efficiency of Tibet's fiscal expenditure.According to these analysis results,I put forward the countermeasures and suggestions for optimizing the structure of Tibet's financial expenditureThis paper is divided into five chapters:The first chapter is introduction part,which mainly expounds the background and significance of this study,the domestic and foreign research on the structure of financial expenditure,the research methods,the innovation and the existing problems.The second chapter is concept part,including the expenditure,the fiscal expenditure structure,the fiscal expenditure structure optimization,the classification of expenditure,the principle and standard of optimizing the structure of financial expenditure.The third chapter is the descriptive statistical analysis part.I collect Tibet's financial expenditure data from 2007 to 2013,and analysis Tibet's fiscal expenditure structure from the two angles of the absolute and relative size with the aid of diagrams analysis,founding many problems:the economic construction expenditure scale is still low comparing with Tibet's development level,the administrative expenses faces enormous pressure,the proportion of social culture and education spending is low and decrease year by year,the defense expenditure proportion is low and unstable,the fiscal expenditure accounted for the proportion of GDP is on the high side.The fourth chapter is the part of efficiency analysis.I calculate Tibet's expenditure efficiency value,with the aid of the three stage DEA model,as the per capita fiscal general budget expenditures for the input variables,as the economic and social indicators for the output variables,and excluding the environmental and random error factors.The results show that the efficiency of the fiscal expenditure in Tibet is less than 1 except for 2007,and the efficiency loss is caused mainly by the invalid rate of the scale.At the same time,Tibet performances the lack of social output,which indicating that Tibet needs to increase financial input in education,health care,social security,cultural,ecological and other areas of people's livelihood to satisfy the social public needs.The fifth chapter is countermeasure suggestion.According to the analysis of the above two chapters,combined with the specific situation of Tibet,under the guidance of the scientific concept of development,I put forward the countermeasures and suggestions for optimizing the structure of the financial expenditure of Tibet.