Research On Fiscal Policy Of Public Cultural Services In Western Countryside Of China

Since China implemented its reform and opening up policies, especially during the 11th five-year plan, the "Three Rural Issues" of China has been effectively solved by the joint efforts of the central committee as well as the profound attention given by the whole society. While the rapid development of rural economy has been greatly achieved, and the farmers'problem of dress warmly and ear one's fill has almost been solved, however, the culture career of countryside is developing slowly, which is being far away from the counterpart in city, and even largely lags behind the economy and social development in the countryside. It has been acknowledged that if the farmers' growing spiritual and cultural needs are not been fully satisfied, the construction of Socialist Countryside process will be seriously restricted. Therefore, the construction of the public cultural service system in the whole countryside of China has already become the top priority of our government. At present, this construction has been seriously impeded by the imperfection of the fiscal policy. Thus, it is of great significance on both theory and practice to establish and perfect the fiscal policy of public cultural services in countryside of China.The paper mainly analyses the present situation and financial difficulties of public cultural service construction in the western countryside of China under the policy of rescinding agricultural taxes as well as the theoretical support and guidance of public governance and finance theory. By recognition of some defects, the paper gives possible solutions to those given issues. The paper first gives a brief introduction of the background and significance of the research as well as the related theoretical explanations. Nest, the paper makes basic overviews on both negative influences of grassroots finance (after rescinding agricultural taxes) and financial difficulties of public cultural services in western countryside of China. Meanwhile, the author makes a discussion on the relationship between them. Besides, the author analyses the restricted financial factors in our western rural public cultural services. Through out the paper, the author mainly focuses on giving suggestions on how to perfect the fiscal policy in order to encourage the well development of public cultural services in western countryside of China.