The Reforming Of Public Financial System Based On The Equalization Of Basic Public Services

After reform and opening up for 30 years. China. Starting from a simple emphasis on economic growth era, has entered a new historical stage that the social development coordinate with the sustainable economic development. Because China's economic development is not coordinate with social development for a long time, the trend of inequality in the basic public services between regions, urban and rural are gradually expanding. Providing the public services is one of the government's functions, it is also the key to our government changing from management to service type, and the financial system is an important guarantee for the effective implementation of government functions. National "Eleventh Five-Year Plan" was first proposed the policy objectives of "equalization of basic public services" in march 2006. Equalization of basic public services has become the way to improving the public finance system, promoting economic and social coordinated and sustainable development. For the purpose of equalization of basic public services, this paper proposes the policy recommendations of fiscal reform based on previous studies.First of all, this paper describes the concepts of equalization of basic public services and fiscal reform theoretically, and define the meaning of public services, the relationship between financial reform and equalization of basic public services, and the factors of financial system that affect the the equalization of basic public services. Then based on our national conditions and public services status, from the whole to the part, from macro to micro, through qualitative and quantitative analyze the effects on the status of inequality of public services. On this basis, analyzing the barriers to equalization of public services in China's financial system. Finally, the paper draws on the advanced theory and practice of public service experience, combines with the existing financial management system, and puts forward the policy recommendations including the rational division of powers and financial authority, expenditure, revenue, transfer payments, and budget management. Through the coordination of the various elements, our country will accelerate the pace of equalization of basic public services.