A Study Of The Financial Management System In View Of Goal Of The Basic Public Services Equalizayion

In 2003, our country's per capita GDP exceeded 1,000 dollars, our China has entered a major economic and social transition, at the same time, and will also enter a profound change in social structure and social conflicts most likely to intensify high-risk period. So, our country has a need for basic public services equalization to narrow the social gap, for easing social conflicts, successfully passing transition. The CPC Plenum of the 16th 6 explicitly raise the request of "improving public finance system, and gradually achieving the basic public services equalization", but, at present, the study for basic public services equalization is still in initial stage.At present, the most scholars recognized "basic public services equalization" is that the governments offer basic, different standards at different stages, and ultimately more or less equal basic public services for the public. Mainly including the equalization of "people's basic livelihood of services", the equalization of "public utility services", the equalization of public service infrastructure", the equalization of "public safety services". Its significance is conducive to social harmony development, and to narrow the gap between rich and poor, urban and rural areas, and the gap between regions.With our country's economic and social developing, specially our country's per capita GDP exceeded 1, 000 dollars in 2003, tax-sharing fiscal management system has been unable to meet our country's economic and social development, should be further reformed and improved to meet the requirements of the basic public services equalization.This paper focuses on three questions that our country's tax-sharing fiscal management systems are not suited to basic public services equilibrium: the problems of intergovernmental powers and financial powers, the main problems of the existing transferring payments system and the problems of the fiscal expenditure structure. The author, holding on the principle of financial authority and powers according to law symmetry, the principle of unified policy, management at different levels, and the principle of fairness and efficiency, discusses our country's the financial management system reform ideas under the basic public services equilibrium from the existing problems. The specific reform ideas are: first, clearing the central and local powers, sounding financial resources and powers to match the fiscal and taxation systems; second, increasing transfer payments, and to promote inter-regional basic public services equalization; third, adjusting the fiscal expenditure structure, putting more funds into public service areas; forth, reasonably adjusting and being perfect the following financial management system, effectively easing the financial difficulties of counties and townships, fifth, improving the supervisory mechanism of transfer payments, and other specific reform ideas.