1, the definition of financial function is not clear, and the proportion of economic construction expenditure is high.

Since the reform and opening up, the reform of China's financial system has been deepening, but the old highly centralized financial system still has some reservations in thought and inherits the planned economic system to some extent. Due to the inertia of the planning system, the government's position on itself is not clear. The government is both the manager and the owner, and its functions play an important role in the process of production, consumption and social redistribution. At the same time, the offside management of the government has caused a waste of resources and government financial funds. China's financial funds are still too scattered and lack of focus, which leads to the government's insufficient investment in some large-scale public projects, which will greatly weaken the government's macro-control ability, which is not conducive to the development and improvement of the market economic system, and will also affect the normal social and economic order.

2. Insufficient investment in education.

Although the central government's investment in education has increased rapidly year by year, as of 20 10, the proportion of national fiscal education expenditure in GDP is only 3. 13%, which is still lower than the world average of 4.5%. In contrast, the proportion of private expenditure in China's education expenditure is not only higher than the world average, but also higher than that of developing countries. The excessive private expenditure on education has severely squeezed the private consumption space, resulting in insufficient demand in other aspects of social consumption and weakening the internal driving force of China's economic growth. Another important problem of educational investment for a long time is the unfair distribution of educational resources. Due to the inaccurate understanding of the implementation of the strategy of "rejuvenating the country through science and education", the expenditure on higher education has accelerated in recent ten years, while the expenditure on basic education has decreased relatively, and the hierarchical structure of education expenditure has been seriously reversed. The imbalance in the distribution of education expenditure between urban and rural areas and between regions has not been effectively solved for a long time.

3. The total expenditure structure of health care expenditure is unreasonable.

At present, the development of medical and health undertakings in China is unbalanced, and medical resources are excessively concentrated in big cities and hospitals. According to statistics, 80% of the country's medical resources are in cities, while rural residents who account for 60% of the total population can only occupy 20% of the medical resources. At the same time, the financial investment in medical and health care is seriously insufficient. In 20 10, the total national health expenditure was196 billion yuan, accounting for only 4.92% of the total GDP. As far as the composition of health expenditure is concerned, the proportion of government health expenditure in China continues to decline, while the proportion of personal health expenditure has risen sharply, and the health care burden of residents is heavier. Therefore, it is necessary to further improve the government's medical and health investment mechanism and continuously increase support.

4. Social security expenditure is seriously insufficient.

Social security is usually called "stabilizer" to build a harmonious society, "regulator" to realize social equity and "shock absorber" to promote economic development. As early as 1980s, social security expenditure in many developed countries accounted for more than 30% of fiscal expenditure. Although China has established a certain social security system, the proportion of social security expenditure is still very low, only close to the level of western developed countries in the 1960s. At the same time, the coverage of China's public old-age security system is narrow, accounting for only 15% of the total population, which is lower than the international minimum standard of 20% determined by the World Labor Organization. The inefficient use of social security expenditure funds makes it difficult for rural areas and farmers to enjoy the "sunshine" of social security.

5. The expenditure of management expenses is expanding and growing too fast.

The government's administrative funds serve the social management function and can only come from the government's fiscal revenue. The proportion of management expenses in China's fiscal expenditure rose from 4.7% in 1978 to 18.73% in 2006, showing an increasing trend. Although this increase in administrative expenses is inevitable with the development of social economy, it has grown too fast for a long time, even exceeding the growth rate of fiscal revenue, fiscal expenditure and GDP in some periods, and has become the most important thing for people.

Suggestions on optimizing the financial expenditure structure in China;

1. Reasonably define the scope of China's fiscal expenditure and weaken the expenditure on economic construction.

Under the conditions of market economy and public finance system, it is required to scientifically define the functional scope of public finance expenditure and clarify the affairs that finance should and should not undertake, which is an important premise and foundation for improving the structure of public finance expenditure in China. Financial commitment, finance should actively meet; Those who should not bear it should resolutely withdraw, solve the "offside" and "absence" of finance, and realize the "return" of public finance functions. Among them, it is important to further weaken the production and construction function of finance and reduce the dependence of economic growth on financial investment. According to the basic requirements of market economy, the government should not bear the main responsibility of social investment, and finance should withdraw from the general competitive and profitable fields and only invest in public welfare, basic and key construction projects involving the national economy and people's livelihood.

2. Improve China's financial budget and expenditure system.

In recent years, our government has been accelerating the reform of the government budget system, and has achieved certain results, but there are still many problems. At present, the focus of our work should be to solve the problem of unreasonable budget preparation time, implement unified management of internal and external funds, and provide guarantee for comprehensive budget. At the same time, the government procurement system should be further implemented to avoid the phenomenon that some cadres collude with suppliers to obtain state property. Finally, optimize the form of government procurement, adhere to the principle of bidding, and adopt a flexible form of procurement content.

3. Vigorously strengthen social public expenditure.

Social public expenditure covers a wide range, including education, science and technology, health, social security and environmental protection. It represents the common interests and long-term interests of society, and it is also a very important expenditure in the national financial expenditure under the conditions of modern market economy. Specifically: First, insist on giving priority to education. It is necessary to ensure the steady growth of education expenditure within the existing budget, and gradually establish an education expenditure management system with graded burden and graded management. At the same time, we should pay attention to studying new channels to increase special funds for education, levy an education tax, cancel the existing education surcharge, and ensure a reliable source of financial education expenditure. Second, increase investment in health care. We will deepen the reform of the medical and health system, speed up the construction of the public health system, improve the level of public health services and the ability to respond to public health emergencies, and build a disease prevention and control and medical treatment system covering urban and rural areas as soon as possible. Third, increase social security expenditure. According to the current level of China's economic and social development, we should strengthen the construction of social assistance system with minimum living security as the main body, promote the development of new rural cooperative medical care and assistance system, constantly improve the urban basic pension, medical care, unemployment, work injury and other security systems, and gradually expand the coverage of social security.

4. Gradually reduce the administrative expenses of China.

Administrative expenses are the cost of the operation of government agencies and the premise of the normal operation of the government, so it is essential to spend some administrative expenses. However, if the government does not control the scale of this expenditure, it will lead to high administrative costs and low administrative efficiency, waste public financial resources and have a negative impact on the economy and society. Therefore, the government should strictly control general expenditure, reasonably control administrative costs, formulate and improve general expenditure standards, and promote the construction of a service-oriented and economical government. Strictly control the growth rate of administrative expenses, especially the growth of official vehicles, conference funds, official receptions, going abroad on business, building and information construction projects of party and government organs, office buildings and institutions, and promote the work of energy conservation and emission reduction of organs. By reducing general expenditure, we can free up financial resources to increase expenditure on safeguarding and improving people's livelihood.