| Financial budget revenue and expenditure is not only the financial guarantee of local economic and social development,but also an important quantitative indicator to measure whether the local government implements the superior policies.With the economy entering the new normal,the shift of economic growth falls,the optimization and adjustment of industrial structure,especially after the tax revenue is difficult to maintain the high-speed growth,the total revenue and expenditure of the financial budget and the growth rate can not continue to move forward unilaterally and rapidly,and even the growth rate may be significantly reduced and stagnant.In order to ensure the continuous upward trend of the total amount and increment of the financial budget,complete the various target tasks assigned by the superior government,and gain the advantage in personal promotion,the local government and its leaders may achieve the goal by controlling the local tax revenue and other various means when they are unable to change the current tax sharing system.This leads to the problem of “more and more empty,more and more empty and more inflated" of financial budget revenue and expenditure.This paper takes s city as a case study,adopts case study method and participatory observation method,uses the open literature achievements,including the implementation of financial budget and final accounts,statistical bulletin,and the data collected in the past 10 years in my practical work,and uses the theory of tax sharing system,division of financial power and expenditure responsibility,soft budget constraint and bureaucracy to increase the number of financial budget receipts and expenditures of s city According to the analysis and description,this paper attempts to reproduce the process of virtual increase of financial budget revenue and expenditure of s city and finally has to make correction and restoration,reflecting the reality that "the more the increase,the more the virtual the increase".By comparing thelocal economic development data to demonstrate the fragility and unreliability of the financial budget revenue and expenditure data due to the virtual increase,this paper aims to make an empirical description of the phenomenon of the virtual increase of the financial budget revenue and expenditure,and to analyze the causes of the behavior logic behind it,so as to put forward the practical path to solve the problem of the virtual increase of the financial budget revenue and expenditure. |
