Zhang+Bin++Cui+Meng++Chen+Yifan

【Abstract】It is widely agreed that Americas financial system is superior to Chinas in virtue of the developed economy while China lag behind. Therefore， this article is aimed to illustrate the two dimensions and structures and also offer some proposals of optimizing the expenditure structure of China through the comparison of statistics analysis about these two countries revenue and expenditure.

【Key Words】revenue； expenditure； China and America

【中圖分類號(hào)】F812 【文獻(xiàn)標(biāo)識(shí)碼】A 【文章編號(hào)】2095-3089（2016）20-0009-01

一、Introduction

Governments can sometimes improve market outcomes. In order to make the whole country function well， the government need to raise revenue by taxation and spending. As a large part of a countrys economy， most is funded primarily through tax revenues from its citizens to cover future investment， acquisitions and transfer payment and so on.

二、The Analysis on Revenue and Expenditure Structure in China and America

1.The Analysis on Revenue Structure in China and America

Chart I

From the Chart I， we can conclude that in China， the majority of the fiscal revenue comes from the enterprises rather than its citizens. Then theres no doubt that Chinese government serves for the capitalists for its immediate interest determines its policy orientation. Just on the contrary， Americas fiscal revenue relies on the individual income tax， that is， its citizens. According to a survey， the tax from those who earn more than $100，000 per year has exceeded 60% of the total income tax.

2.The Analysis on Expenditure Structure in China and America

Chart II

Chart III

Through the comparison of the Chart II and Chart III， we can recognize that the absolute number of Americas expenditure is always rising， while the relative number of that keeps balance. According to the exact statistics， the fiscal spending in America reaches $18.3 trillion in 2009 from $10.8 trillion in 2001. And its proportion of the GDP is floating around 12%. As for China， the two numbers both go up over these years， ranging from 12.8 trillion yuan in 2000 to76.3 trillion yuan in 2009. Meanwhile， the proportion of the total expenditure to the GDP is also growing， from 16% to 22.8%.

三、Conclusion

Generally speaking， the low ratio of the Chinas spending on social insurance cannot meet the increasing need of all its people， which goes against the smooth process of our countrys construction， and also weakens the macro-control of the national finance to normal economic operation.

In view of the above， the top priority must be put on the optimization of the expenditure in China， the reasonable transformation of government functions and switchover of the main part in the whole expenditure.

Reference：

[1]N.Gregory Mankiw. （2009） Macroeconomics. New York： Worth Publishers.

[2]馮索水.中美財(cái)政支出結(jié)構(gòu)的比較、借鑒和啟示[J].邊疆經(jīng)濟(jì)與文化，2008，（2）.

[3]李冰，我國(guó)財(cái)政支出的國(guó)際比較與對(duì)策[J].山東財(cái)政學(xué)院學(xué)報(bào)，2005，（3）14.

[4]http：//gks.mof.gov.cn/zhengfuxinxi/tongjishuju/201501/t201 50130_1186487.

[5]http：//usgovernmentspending.com/federal_budget_09.htm1 #usgs302.