1、试论公共财政支出范围的界定（On the definition of public financial expenditure）On the definition of public financial expenditureOn the definition of public expenditure range 2008-12-20 15:15:22Public expenditure is an important aspect of government activities. As an important means of macroeconomic regulation and
2、control, public expenditure plays an important role in social and economic development. Under the condition of socialist market economy, the market is the main allocation of resources, which plays a fundamental role, the government can only play the role of correction and added in the allocation of
3、resources, only the market can not solve the market or are able to solve, but the solution is not good, government intervention is necessary, namely the scope of governmental activities mainly in meet the social needs of the public domain, therefore, the role of public expenditure is very important.
4、 However, in the financial theory and practice of our country, the study of public expenditure has been very weak. Under the traditional system of heavy income and light expenditure, the concept and practice of financial management are still prevalent, especially the study of public expenditure mana
5、gement is lacking, and it can not provide scientific theoretical guidance. At present, the public expenditure in the field of finance, the scope of supply and allocation of funds of the boundary is not clearly defined, which can now be left to the market, which will be handed over to the market, whi
6、ch is now not bear the financial responsibility, the theory is not clear, in practice more fuzzy. Extensive management, budget softening and poor control are common in the field of public expenditure. Therefore, according to the characteristics and the process of Chinas market economy, research on i
7、ssues related to public expenditure from theory and practice, is the objective requirement to establish the public finance which adapts with the socialist market economy system.I. standards for defining the scope of public expenditureThe scope of public expenditure is defined by the financial connot
8、ation of the extension boundary problem. Public finance is the allocation of social resources to meet the needs of the public. This is the basic basis for understanding and defining the scope of public expenditure. The public needs is not usually said that everyone needs, not say everyone needs, but
9、 maintain a certain social existence and normal development, must be the social affairs unit organization to implement the. To meet the public needs of the society is the social public affairs, it is (1) on behalf of the whole society and long-term interests, only to social organization and implemen
10、tation, in order to achieve the transaction; (2) is home to the corporate sector and unwilling to do, and must do social affairs; (3) although the Department of general the members of the society can be held, but only the society as the main body to hold, to effectively coordinate the interests of m
11、embers to the transaction. It is observed from the point of view of market economy, that is, in the allocation of social resources, it can not enter the field of market and market failure.In order to draw a clear picture of the scope of public expenditure, we should pay attention to observing the an
12、gle of view, in addition to mastering the scientific standards. Because the financial connotation is stable, but its extension is along with the productive forces development, the production mode change, the social economy operation mechanism change, but unceasingly develops. Similarly, under certai
13、n social and economic operating mechanism, the satisfaction of the public affairs belongs to the public affairs, but not under the other social economic operating mechanism. Therefore, the same business from different institutional perspectives will lead to different conclusions. For example, higher
14、 education expenditure, under the planned economic system, is the scope of financial expenditure, but under the market economy system, it is no longer fully under the scope of public expenditure. Therefore, in order to distinguish between public affairs and other affairs, the definition of public ne
15、ed and expenditure range standard must be based on the operation mechanism of market economy, and the correct conclusion can be drawn.In addition, fairness and efficiency are also important issues in defining the scope of public expenditure. The allocation of budgetary expenditure should be fair and
16、 must be scientific, reasonable, fair and open so that all departments and units have a good idea of the annual budget. Because resources are limited, their use can not be taken into account without efficiency. To this end, the scope of public expenditure should be determined to meet the requirement
17、s of fairness and efficiency, so as to make it appropriate in size and reasonable in structure.According to the above standards, the future of Chinas governments public expenditure has two main categories: the first is to compensate for market failure or failure of market spending, such as meet the
18、social needs of national security, public order, administrative management, foreign affairs and other aspects; satisfy the social need for social welfare undertakings, such as social the foundation of culture, education, science and technology, health and social security; to meet the social need of
19、social public facilities such as roads and bridges, telecommunications, natural resources and ecological environment protection, etc The second category is the correct market deviation of expenditure, such as adjusting the total balance and optimization of the structure of expenditure; between indus
20、try regulation between regions, and personal interests, the actual expenditure of efficiency and fairness, etcTwo, the definition and adjustment of the main public expenditure(1) the definition and adjustment of the scope of expenditure for public works.Establish market economy system, financial fun
21、ction also has to change. The state-owned assets are divided into two parts according to their economic and social functions, including social public assets and operating assets. Public property is the assets that the state finances to meet the public needs. They are still satisfying the social publ
22、ic demand under the market economy condition, so their investment is the scope of public expenditure. The operating assets are different, it is not for the common needs of society, but in order to meet the general needs of society and value-added purposes and investment formed. Its function is not d
23、ifferent from that of private operating assets, so the investment should also be separated from the functions of public finance.Economic construction expenditure scope the budget in China include: (1) appropriation for capital construction investment; (2) the flow of capital expenditures; (3) innova
24、tion funds; (4) simple construction costs; (Note: “in 1999 the government budget subject“ Cancel “simple construction fee“ class level subjects, related expenses in “other expenses“ reflected in the class. Refer to the Ministry of Finance: the government budget revenue and expenditure account 1999,
25、China finance and Economics Press, 1999 edition, eighty-second pages (5) three science and technology costs; (6) geological exploration costs; (7) expenditure for supporting rural production; (8) agricultural operating expenses; (9) the cause of transportation business sector industry; (10) expendit
26、ure policy subsidies, etcThe contents of the above ten can be classified into three categories: one is the common need of the society for economic construction and investment funds, including some transportation, telecommunications and power for basic construction expenditure for public facilities a
27、nd social science and Education Department of the fixed asset investment; geological prospecting fees; the expenditure for supporting rural production and price subsidies, etc. a class is used to provide the society; the general product expanded reproduction business investment funds, including the
28、remaining part of the public investment outside the net capital construction investment; one belongs to maintain production and operation activities required for operating funds, in addition to the top two funds are in this category. In the above three categories, the former category belongs to the
29、scope of public expenditure, and the rest is not. In order to establish the public finance, we must scientifically draw the line between the public investment and the state-owned capital investment, and transfer the state-owned capital investment function to the state-owned capital management depart
30、ment. At the same time, the financial comprehensive withdrawal from the daily financial activities of enterprises, no longer directly intervene in enterprise financial activities, and no longer bear the responsibility for enterprises to make up for losses and supplement funds, return loans.(two) the
31、 definition and adjustment of the content and scope of public education expenditure.At present, the lack of educational funds has become a major obstacle to the development of Chinas educational undertakings. Therefore, the public finances must continue to increase public spending on education. Howe
32、ver, the current public expenditure on education expenditure structure and there are serious unreasonable problems, namely: the cost of Finance for social common need sex education burden is too small, to the common needs of the community education costs too much; too little investment in basic educ
33、ation, basic education to invest too much. Therefore, we should change the function scope of Finance in education, and adjust the scope and structure of public education expenditure.From the point of view of satisfying public needs this public financial essence, can the public education is divided i
34、nto two categories: one is the need of social public education (Compulsory Education), is a public need non social education (non compulsory education). Under the market economy condition, the supply of non social public education should be solved mainly through the market, because the result of thi
35、s kind of education will directly increase the income for the pedagogue and the investor. Such as pre job training, vocational re education, general higher education, higher education, and so on. This kind of education should be provided through the market, and the education itself or other non-gove
36、rnmental sectors, such as family and enterprise, will pay for this, and finance will no longer cover all of these educational expenses in general. Public education is to improve the cultural quality of the whole nation and engaged in education, increase the income of this kind of education is not ne
37、cessarily direct for the educated, but to improve the cultural quality of the whole nation, also contribute to the realization of social justice, therefore should be provided by the government in the social centralized manner, within the scope of the functions of public finance affairs.At present, C
38、hinas budget expenditure on education are: education and infrastructure spending; reflect the education departments of various schools and teaching instrument factory and other enterprises and institutions of the infrastructure spending; additional education fee income for education expenditure; exp
39、enditure class subsidies the price for spending policy subsidies; education expenditure for spending to support underdeveloped areas; rural education additional expenses; for the maintenance allowance of primary and secondary schools in city maintenance fees; innovation funds of enterprise education
40、;Education, science and technology, three expenses, educational expenses of various educational departments, expenses for education and cadre training in various departments, and expenditure for the latter four should be gradually eliminated from public expenditure.(three) definition and adjustment
41、of administrative expenditure scope.The provision of state administrative fees is a basic function of public finance, which will not change under any mode of production or any mode of economic operation, which is an indisputable fact. But in our country from the planned economy to the socialist mark
42、et economy in the process of conversion, but it has its particularity. Because under the planned economy system, the government administrative function of our country is the same function of the owners of state assets mixed with the implementation of the government to manage the national economy acc
43、ounted for the scale of the dominant position of state-owned economy, we must set up many, according to industry or by the competent department of economic products division. In this way, the expenditure of the management function of the owner can not be included in the scope of administrative fees.
44、In the period of economic reform, in the transition process, on the one hand, to adapt to the old system operation of old institutions need, is not greatly reduced; on the other hand, in order to adapt to the new system, and to add some new functions, thus bringing administrative agencies and staff
45、of hitherto unknown the expansion. The data show that the administrative expenditure in Chinas fiscal expenditure reached 104 billion 80 million yuan in 1996, an increase of 14.5 times as compared with 6 billion 679 million yuan in 1980, while the total fiscal expenditure of the same period increase
46、d by only 5.46 times. Administrative fees accounted for the proportion of fiscal expenditure, “65“ period was 6.8%, “75“ period was 8.8%, “85“ period rose to 11.9%, to 1996, further increased to 13.1%. (Note: quote from Su Ming: analysis of the current situation of fiscal expenditure management in C
47、hina, “managing the world“, third issue of 1998 This situation is not only unique since the founding of the peoples Republic of China, but also rare in the world. With the deepening of economic reform, the new system quickly merged, bloated, more personnel than work available is becoming more and mo
48、re serious, it is urgent need to streamline the organization mentioned in schedule. And the government will be two functions together, is also incompatible with the development of market economy, with the deepening of reform, the government must realize the two separate functions must reform, admini
49、strative reform, streamlining, reduction of administrative personnel. The government should strengthen the comprehensive economic departments, for the professional economic management departments should be abolished or merged and streamlined, some can be incorporated into the relevant administrative departments, and some can be reorganized as the industry authority, and some can be reorganized as the industry company or authorized by the state asset management management mechanism. At the same time, we should give full play to the social intermediary organizations (including accounting
