Abstract： With the constant deepening of economic construction， financial input to Tai’an citizens has continued to increase， and there have been significant improvements in education， health care， and social security. This article takes Tai’an citizen’s financial expenditure from 2012 to 2016 as the research object， carries on the empirical analysis to Tai’an citizen’s financial investment， and proposes countermeasures to optimize the financial expenditure level of Tai’an citizens.
Keywords： Livelihood Finance；Taian City；GDP
1、 Definition of fiscal expenditure for people's livelihood
（1） Connotation of people's livelihood
Scholars at home and abroad have not yet reached a conclusion on the definition of the concept of people's livelihood, and generally believe that there are two interpretations, narrow and broad. In the narrow sense, people's livelihood mainly focuses on the social level, which refers to the living conditions, development opportunities and rights protection of the people; In a broad sense, people's livelihood covers everything directly and indirectly related to people's livelihood. The broad sense of people's livelihood covers a wide range, which is difficult to match with the specific projects of people's livelihood at the policy level. The narrow sense of people's livelihood just makes up for this defect. Therefore, the narrow sense of people's livelihood is generally used in practice.
（2） Connotation of livelihood Finance
At present, there is no unified understanding of the connotation of people's livelihood finance in China. Combined with the views of domestic scholars, this paper believes that people's livelihood finance belongs to the category of public finance and cannot be based on the concept of public finance. People's livelihood finance is a deep division of public finance. Secondly, the proposal of people's livelihood finance is to solve the current situation of lagging development in the field of people's livelihood in China and improve the disharmony between the level of people's livelihood and the level of economic development. Therefore, people's livelihood fiscal expenditure refers to that government fiscal expenditure is more inclined to people's livelihood fields closely related to improving people's living standards, such as education, health care, social security and employment. The core idea of finance is people-oriented, which goes beyond the material orientation of public finance, always pays attention to the all-round development of people, and finally realizes social fairness and justice. People's livelihood finance has the characteristics of "difference". The people's livelihood issues focused on in different times will be different, and the scope of people's livelihood financial expenditure will be different. The main people's livelihood issues in different regions will be different, and the inclination of people's livelihood finance will be different. Therefore, the division of the scope of people's livelihood financial expenditure is "different".
（3） Definition of fiscal expenditure for people's livelihood
Based on the connotation of people's livelihood and people's livelihood finance, this paper believes that people's livelihood financial expenditure covers many fields closely related to people's livelihood in social undertakings. According to the actual situation of Tai'an City, this paper defines the scope of people's livelihood financial expenditure in four aspects: basic education, social security and employment, medical and health care and housing subsidies. Around the four expenditure items, this paper makes an empirical analysis of the current situation of people's livelihood financial expenditure in Tai'an City and gives policy suggestions.
2、 Financial revenue of counties and districts under the jurisdiction of Tai'an City
Tai'an City is located at the south foot of Mount Tai in the middle of Shandong Province, with a total area of 7762 square kilometers and a population of 5.529 million. It governs six counties and urban areas, including Mount Tai District, Daiyue district, Xintai City, Feicheng City, Ningyang County and Dongping county. The per capita public budget income of counties and districts under the jurisdiction of Tai'an City in 2016 is shown in Table 1:
Based on the per capita public budget income, a total of 137 counties and cities in 17 cities and prefectures of Shandong Province in 2016 were ranked. The ranking of Taishan District, Feicheng City, Xintai City, Daiyue district, Ningyang County and Dongping County in Shandong Province were: 56th, 62nd, 80th, 112th, 117th and 120th respectively. It can be seen that the per capita public budget income of Tai'an City ranks below the middle level in Shandong Province, and the Taishan District with the highest per capita income ranks only 56th in Shandong Province, at the midstream level; Daiyue district, Ningyang County and Dongping county all rank behind the top 100, at the downstream level.
3、 Analysis on the scale of people's livelihood financial expenditure in Tai'an City
（1） Total fiscal expenditure on people's livelihood and its growth rate
From the perspective of the total scale of fiscal expenditure on people's livelihood, since 2012, the total fiscal expenditure on people's livelihood in Tai'an has maintained a sustained growth trend. The total fiscal expenditure on people's livelihood in the city increased from 8886.45 million yuan in 2012 to 1382.76 million yuan in 2016, an increase of 1.5 times. After 2013, the city's fiscal expenditure on people's livelihood has entered a rapid growth stage, breaking through 100000000 yuan in 2014, 2015 and 2016 respectively, and showing a sustained growth trend. Over the past five years, the growth rate of the city's fiscal expenditure on people's livelihood has fluctuated. From 2012 to 2016, the average annual growth rate of the city's fiscal expenditure on people's livelihood was 11.89%, of which the growth rate in 2015 was 21.54%, the highest in history, indicating that the livelihood policies formulated by Tai'an City in 2015 have achieved remarkable results (see Figure 1 for the total amount and growth rate of fiscal expenditure on people's livelihood).
（2） Proportion of fiscal expenditure on people's livelihood in GDP
In terms of the proportion of fiscal expenditure on people's livelihood in GDP, this proportion basically shows a flat? Trends. The proportion of fiscal expenditure on people's livelihood in the city's GDP increased from 3.49% in 2012 to 4.17% in 2016, reaching the highest. The rising proportion of fiscal expenditure on people's livelihood in GDP reflects the inclination and investment of government fiscal expenditure in people's livelihood. The decline in the growth rate of fiscal expenditure on people's livelihood in 2016 to some extent reflects the stability of policies on people's livelihood (see Figure 2 for the specific proportion of fiscal expenditure on people's livelihood in GDP).
In the past five years, the proportion of fiscal expenditure on people's livelihood in fiscal expenditure in Tai'an has been rising steadily. The proportion of fiscal expenditure on people's livelihood in fiscal expenditure increased from 36.6% in 2012 to 41.8% in 2016. At the same time, the fiscal expenditure on people's livelihood exceeded 1million in 2014 and 1.2 million in 2015, and the fiscal expenditure on people's livelihood increased rapidly. In 2016, the fiscal expenditure on people's livelihood in Tai'an City has been close to 1/2 of the total fiscal expenditure and continues to grow (see Figure 2 for the specific proportion of fiscal expenditure on people's livelihood in fiscal expenditure).
（3） Elasticity coefficient and marginal propensity of people's livelihood fiscal expenditure growth
（3） Elasticity coefficient and marginal propensity of people's livelihood fiscal expenditure growth
The elasticity coefficient of the growth of fiscal expenditure on people's livelihood and the marginal tendency of the growth of fiscal expenditure on people's livelihood jointly determine the change of the proportion of fiscal expenditure on people's livelihood in GDP. From 2013 to 2015, the elasticity coefficient and marginal propensity of the growth of people's livelihood fiscal expenditure in Tai'an maintained a basically consistent trend. Since 2014, the growth elasticity coefficient of fiscal expenditure on people's livelihood in Tai'an has been rising, and decreased in 2016, but it is still greater than 1. This shows that the growth rate of fiscal expenditure on people's livelihood is higher than that of GDP, and also reflects the close correlation between fiscal expenditure on people's livelihood and economic growth. From 2013 to 2015, the marginal tendency of the growth of fiscal expenditure on people's livelihood continued to increase, with a slight decline in 2016, reaching a peak of 26% in 2015, that is, for every 100 yuan increase in GDP, the fiscal expenditure on people's livelihood increased by 26 yuan, showing a fluctuating trend on the whole (see Figure 3 for the elasticity coefficient and marginal tendency of the growth of fiscal expenditure on people's livelihood for details).
4、 Analysis on the structure of people's livelihood fiscal expenditure in Tai'an City
Due to the inclination of financial funds to the field of people's livelihood, the total amount of financial expenditure on people's livelihood in Tai'an City continues to grow, and the subitem expenditure of people's livelihood finance is also increasing. In the fiscal expenditure structure of people's livelihood in Tai'an City in 2016, the expenditure on education, social security and employment, health care and family planning and housing security reached 5768.66 million yuan, 4230.6 million yuan, 3288.24 million yuan and 540.14 million yuan respectively, with growth rates of 3.82%, 8.85%, 7.25% and 7.01% respectively, accounting for 17.4%, 12.8%, 9.85% and 16.3% of the total fiscal expenditure of the year. In the structure of financial expenditure for people's livelihood in Tai'an City, the financial expenditure for people's livelihood is mainly education expenditure, social security expenditure and employment expenditure, while the expenditure for health care and family planning and housing security account for a relatively small proportion.
（1） Analysis on the expenditure scale of various sub items of people's livelihood Finance
Education expenditure is the largest expenditure among the sub items of the people's livelihood finance in Tai'an City, and maintains a growing trend year by year. In 2016, the city's education expenditure reached a record high of 5768.66 million yuan, exceeding the social security and employment expenditure, which ranked second in the expenditure scale by 1538.06 million yuan, nearly 1.38 times that of 2012. This reflects the importance Tai'an has attached to education in recent years and the implementation of a series of education policies. In 2018, Tai'an's investment in education gradually shifted from capital investment to targeted vertical development, striving to promote targeted poverty alleviation through education, so that every poor child can receive fair and quality education. As a new livelihood project, housing security expenditure appeared a little later, and compared with the other three expenditures, the investment was less. From the existing data, although it decreased slightly from 2012 to 2014, since 2014, Tai'an City has increased its support for housing security subsidies, from 311.19 million yuan to 54.14 million yuan in 2016, an increase of nearly 1.73 times.
（2） Analysis on the growth rate of sub item expenditure of people's livelihood Finance
From 2012 to 2016, the average annual growth rates of education expenditure, social security and employment expenditure, health care and family planning expenditure in Tai'an City were 8.7%, 15.2% and 14.8% respectively; The average annual growth rate of housing security expenditure is 12.8%. The growth rate of each sub item expenditure of people's livelihood finance has different trends and characteristics. The growth rate of education expenditure reached the highest in 2015 and decreased significantly in 2016, which is related to the continuous stability of the current education investment policy in Tai'an City. The fluctuation of the growth rate of social security and employment expenditure is relatively large. In 2014, the growth rate suddenly increased to more than 25%, six times the growth rate in 2013, and the growth rate in 2016 gradually stabilized. The growth rate of health care and family planning expenditure reached a historical maximum of 26.6% in 2014. Since 2014, the growth rate of health care and family planning expenditure has basically exceeded the growth rate of education expenditure, indicating that government financial funds have begun to increase in favor of the field of health care and family planning. The growth rate of housing security expenditure has changed significantly, with negative growth in 2013 and 2014, and the largest growth in 2015, from 311.19 million yuan in the previous year to 54.14 million yuan, which is also the result of the government's attention to housing security issues (see Table 3).
（3） Analysis on the proportion of sub item expenditure of people's livelihood Finance
The sub item expenditure of people's livelihood finance has its own characteristics in the proportion of people's livelihood financial expenditure, financial expenditure and GDP. From 2012 to 2016, the proportion of fiscal expenditure on education in fiscal expenditure on people's livelihood has been at the highest, reaching 48% in 2013, nearly half of the total fiscal expenditure on people's livelihood. The proportion of education expenditure decreased in 2016, but it still exceeded the sum of social security and employment and housing subsidies. The proportion of education expenditure in fiscal expenditure ranks first among the four livelihood expenditures, showing a moderate fluctuation trend, which is basically consistent with the trend of its proportion in GDP.
In terms of social security and employment expenditure, it accounted for nearly 30% of the fiscal expenditure on people's livelihood, but on the whole, it continued to grow steadily. At present, social security and employment expenditure account for nearly 1/3 of the fiscal expenditure on people's livelihood. From 2012 to 2016, the proportion of social security and employment expenditure in fiscal expenditure was stable, basically floating within the range of 30%, and there was still room for improvement. Compared with education expenditure, the change of the proportion of social security and employment expenditure in GDP is more obvious, which is related to the continuous introduction of social security and employment policies in Tai'an City in recent years. Compared with 2012, the growth effect is remarkable.
5、 Countermeasures and suggestions on optimizing the financial expenditure of people's livelihood in Tai'an City
（1） Economic construction is the foundation for the construction and development of people's livelihood finance
After ranking the per capita GDP of the province, it can be seen that the counties and districts of Tai'an City rank relatively low in Shandong Province, indicating that the overall economic construction of Tai'an City is not optimistic. In this case, simply pursuing a high proportion of people's livelihood financial expenditure is not conducive to the overall economic development of the city. People's livelihood fiscal expenditure is still fiscal expenditure fundamentally, economic construction is the basis of fiscal expenditure, and fiscal revenue is the direct source of funds for people's livelihood fiscal expenditure. Economic construction is the basis for the development of people's livelihood financial construction, and people's livelihood construction is the guarantee of economic construction. The two complement each other; People's livelihood construction divorced from economic construction will lead to low overall efficiency due to insufficient scale efficiency. In the future, Tai'an City should pay more attention to people's livelihood Finance on the basis of improving the city's economic level, and optimize the construction of people's livelihood Finance on the basis of ensuring the financial level.
（2） Improve the supervision mechanism of people's livelihood financial investment
By the end of 2017, Tai'an had not established corresponding rules and regulations for the supervision of people's livelihood financial funds, and the performance evaluation of people's livelihood financial expenditure was not perfect. People's livelihood financial work with imperfect supervision and evaluation mechanism is prone to "Rent-seeking" and corruption. Therefore, Tai'an municipal government should establish systems and policies suitable for the city in combination with the local actual situation, and strive to standardize and legalize the performance evaluation of people's livelihood financial expenditure. At the same time, establish an administrative accountability mechanism for the performance of fiscal expenditure on people's livelihood, and take it as one of the standards of government performance appraisal, so that fiscal expenditure can be truly used for the people. The specific performance appraisal mechanism should adapt to the actual situation of different counties and cities, solicit the opinions of local residents, make the financial funds of people's livelihood use in practice, and improve the efficiency of financial expenditure of people's livelihood? Efficiency level. Real data is the basis for democratic fiscal expenditure performance evaluation. How to quickly and accurately obtain livelihood data and let more people evaluate and evaluate the government's democratic fiscal expenditure performance is a problem that Tai'an municipal government should consider. This can not only enable the public to make suggestions for optimizing the performance of people's livelihood financial expenditure in Tai'an City, but also play an external supervision role.
（3） Improve the performance evaluation system of people's livelihood financial expenditure
Whether the performance management concept of the government is effective or not needs to be evaluated by formulating a perfect performance evaluation system. Clear performance evaluation projects can enable government departments to improve the management level of people's livelihood financial expenditure and strengthen the effectiveness and scientificity of policy-making. At present, the performance evaluation index system of people's livelihood financial expenditure in Tai'an City is not perfect, and all cities lack an independent evaluation index system suitable for the local city. This requires the government to design comprehensive and quantifiable evaluation indexes according to the actual situation of Tai'an City, and run the performance evaluation system through the whole process of government financial expenditure management activities. Specifically, it should include the following points: first, whether the total amount of fiscal expenditure is compatible with the total amount of fiscal expenditure, and whether the total amount of fiscal expenditure for people's livelihood is in a proper state with the efficiency of expenditure scale. For example, when the scale and efficiency of expenditure continue to decline, appropriately reduce people's livelihood investment, or adjust the investment structure and direction. We should not simply take the total amount of people's livelihood financial expenditure as the performance evaluation standard to avoid resource waste. At the same time, the actual situation of different counties and urban areas is different, and the structure of financial investment in people's livelihood is also different. Each county and district government should understand the local actual situation, maintain the balanced development of various areas of people's livelihood, avoid the problems of people's livelihood efficiency, and ensure the improvement of the overall level of people's livelihood. Finally, the indicators should be comprehensive and quantifiable to ensure the authenticity of the data acquisition link. According to the principle of government information disclosure, the relevant data indicators should be made public and subject to public supervision.