Under The Perspective Of Financial Reform Of Basic Public Service Equalization Study

Equal access to basic public services is an important part of harmonious society's construction in China. Academic researches mainly concentrate in two aspects:one is the reform of the administrative system, by shifting government functions to achieve the purpose of the equal access; another is fiscal reform, by reforming public finance system's structure to obtain the initial conditions. The paper selects the Angle of the finance system reform to research the equal access to basic public service.This paper takes the methods of documents research and comparison analysis to apply fiscal reform in the equal access to basic public services. The current results of researches: Firstly, the tax-sharing system extend the income gaps among the fiscal revenues; Secondly, the transfer payment system does not play the effect of equal distribution of wealth; Thirdly, city administrating county system make the inputs of basic public services more unequal between urban and rural. Based on those, the author puts forward related suggestions.The arrangement of the paper as follows:the first part would introduce the backgrounds, significances, methods and main viewpoints of the research about the equal access to basic public service. The second part introduces concept and connotation of basic public service, the theoretical basis of the equal access to the financial system; the contents of current tax-sharing system, transfer payment system and city administrating county system, etc. The third part describes the status of the equal access to basic public service system from the angle of regional and urban and rural areas' differences, The fourth part analyses the influences to the equal access to basic public service from the angle of tax-sharing system, transfer payment system and city and county financial management system. The fifth part does the researches on the practices of the United States, Japan and Australia through central and local governance division and the transfer payment system. The sixth part gives some suggestions to enhance the public financial system from governments'financial power matching to its authority of office, stable income taxes, transfer payment system, city administrating county system.