The Social Equality Effect Of Fiscal Expenditure Under The Frame Of Public Finance

With the transition of China’s economic and the establishment of the marketing economy and continuous improvement, China’s economy has realized the skip-type development. Meanwhile the problem of social fairness has started to escalate not only on the continued expansion of the income gap between residents but more and more obvious in the embodiment of between the Compulsory education, public health, lowest guarantee unequal basic public services such as the contradiction become increasingly prominent among urban and rural areas, different groups.Therefore, the government has offered to all the members of the society to provide basic and security of public goods and services to everyone as quickly as possible of the equal access to basic public service target, the functions of the government also began to emphasize the economic construction to public service to change. So, actual effect how? This paper summarized the fiscal expenditure play social justice effect mechanism of action, and on the basis of key financial expenditure and the relationship between the basic public services do a systematic, including financial expenditure structure and scale and adjustment of the development of basic public services between the internal relationship between what is, whether the financial capacity of the equal access to basic public services will bring the equal access to the effect of, our financial system in promoting equal access to basic public service and what are the problems existing in the process. This paper mainly divided into the following several parts:In the theory of analysis, taking the examples by the western welfare economics, public economics, social justice, related theory and the view of scientific development, our country socialist market economy theory innovation achievements, I want to clarify the public finance, social justice, equal access to basic public service between the three internal relations, and then concludes the mechanism of action of financial expenditure which plays the social justice. And in the process the equal access to basic public service important effects, the realization of the equal access to basic public service path, so as to form the theory foundation is studied in this paper.In the current situation analysis section, using statistical charts and integrated evaluation method to since reform and opening in China financial expenditure of the evolution of the scale, structure, the government invested in various public services between urban and rural areas, and between the region configuration, and all sorts of the equal access to basic public service the comprehensive analysis of the present situation, and financial expenditure and the equal access to basic public service link analysis the trajectory between the two real relevance.In the empirical test part, first from the basis of the connotation of basic public services, through the building contains social security, infrastructure, health care, education foundation, environmental protection and scientific technology six aspects such a total of22secondary indexes of basic public service comprehensive evaluation index system, measures for nearly ten years in the provinces of the development of basic public services; And then on the basis of introducing economic development, urbanization process two control variables, and consider the public finance spillover effect, the use of space of financial expenditure panel measuring model scale, the structure of fiscal expenditure and local development level of basic public services in the relationship between the empirical analysis, and tests the government financial input and output of basic public services between the matching nature. In matching nature that further, on the basis of coordination and verified through the past dozens of years, our country’s financial expenditure and equal access to basic public services between equal access will be positive, relationship in China, to show the public financial system is effectively realized by the equal access to the basic public services to financial return to the transformation of the equal access to the target.Finally, this paper provides the corresponding policies and suggestions according to the empirical analysis conclusion.The main conclusions that this paper gives include:1. At present our country basic public service level is still in a relatively low levels, and between urban and rural areas, and between the region basic public service level there are serious imbalance, rural areas in the Midwest, the basic public service level on the whole is low.2. Financial expenditure structure is basic public service level in areas of the important factors appear difference. Social spending and the maintenance of the spending increase place can promote the development of basic public services, and the role of economic construction spending with two other kind defray role in opposite directions, and present the negative effects are relatively speaking more obvious. This shows that narrow area of the gap between the basic public services, to improve regional equal access to basic public service level, can improve financial expenditure structure, especially the increase of the backward area social service expenditures to achieve.3. The gap between the economic strength and the speed of the urbanization process is also causes the basic public services appear not balanced important reasons. Economic strength area, basic public service level is higher; Conversely, basic public service level is low. Also, the urbanization level higher area, its basic public service level also corresponding higher; Conversely, basic public service level is low.4. Although the empirical results verify the government financial input and output effect basic public services between matching sex, but the reverse adjust expenditure of our country has not yet been fully mechanism function. That is, that despite the equal access to the fiscal expenditure for social security, infrastructure and environment protection the fairness of the more obvious effects, but for health care, education and science and technology based on the reverse adjust action not been effectively reflect. This reflects China’s public expenditure system in the realization of the equal access to basic public service practice still faced a series of problems.