Research On Financial Security In Equalization Of Basic Public Services Of China

The Sixth Plenary Session of its Sixteenth Central Committee of CPC The party's six in ten sixth plenary session a number of major issues on building a harmonious socialist society of The CPC Central Committee on building a harmonious socialist society decide a number of major issues clearly states:"To improve the public finance fiscal system, adjust the structure of fiscalfinancial expenditure, put more fiscalfinancial resources into the field of public services, the Governments should foucs the infrastructure construction and social undertakings on rural areas, and gradually achieve the equalization of public services." The Financial security is the important protection of implementation of basic public services, but because of the fiscalfinancial transfer payment system, fiscalfinancial management system and structure of fiscalfinancial expenditure in our country, the basic public services in our country between urban and rural areas, between regions and between individuals are extreme imbalance. In order to protect the implementation of basic public services, to solve the problems among them, to achieve the goal of building a harmonious society, it is necessary to do fiscalfinancial research in our country.This article research on the following four parts:chapter II:"general analysis of financial security of equalization of basic public services to protect the general fiscal law."The main basic public services on the meaning, content, and from the meaning of equalization, standards of the main basic public services are analyzed,and the meaning standard of equalization are analyzaed. On this basis the financial transfer payment on the connotation of the legal system, as well as the theoretical foundation of the legal system, including financial fiscal equity theory, the theory of public goods and the classification of financial macro-control theory are explained. Chapter III:"the foreign system of financial security of equalization of basic public servicesequal basic public services outside of the financial security and its impact on the security system of our country learn from." The main partsystems of the United States and, Germany and Japan are introduced and we can learn from the Finance Act equal protection of basic public services of the system and mode of transfer payments from my country, the financial fiscal management system and drawing on aspects of financialfiscal expenditure. Chapter IV:"the status quo,China's basic public services of the Finance Act, equal protection of the status quo, existing problems existing problems and the reasons for analysis of security of financial security of equalization of basic public services." This part focuses on the part of the current financial security in our country, the protection of basic public services with regard to equal status, and from transfer payments, financialfiscal management system and fiscal expenditure on an analysis of the existence of the problem and cause analysis. Chapte V r:"Countermeasures and suggestions of View of the Finance Act, our country achievinges the equalization of basic public services of the countermeasures and suggestionsin view of financial security." Some parts of the former Oon the basis of the analysis of former parts, this part puts forward the principles and objectives of our country achievinge the equalization of basic public services, for example:making the fiscal transfer payment law,of the Finance Act, the protection of the principles and objectives and to formulate the financial transfer payment method, to improvinge the financial fiscal management and optimizinge the structure of fiscal expenditure.