Research On Fiscal Equalization Problems Of Liaoning Counties

Fiscal equalization is an important measure to realize the equalization of publicservices in today’s society,the degree of realization is not only directly related to the levelof welfare of all residents, but also has a significant influence to improve the efficiency ofresource allocation and to promote the harmonious and development society.How to basethe existing level of economic development level and the demand of socialmembers,letting social members have the equal access to basic public services right,hasbecome a major problem which current social transformation is facing.Study on fiscalequalization highlights the necessity of reality.There are44counties in Liaoning Province, the county’s economic development hasgradually become an important driving force for the development of Liaoning. Localgovernment fiscal equalization is not only an important guarantee for further promoting thehealthy development of the economy of Liaoning Province and promoting the equalizationof basic public service socialization, but also an inevitable requirement for the wholesociety to narrow the gap and realizing social justice and sustainable development.In this paper, through the data analysis of Liaoning province from2003to2012in44counties of fiscal equalization, finds out the main problems existing in Liaoning Provinceof the county fiscal equalization, and puts forward some corresponding suggestions andopinions. The article is divided into three parts, the first part focuses on the backgroundand significance of fiscal equalization, analyses the connotation of fiscal equalization, thedefinition and theoretical basis, the second part is the empirical analysis part, the fiscalequalization is divided into two parts:fiscal capacity equalization and public serviceequalization,44counties of Liaoning province financial ability were conducted throughfiscal capacity index coefficient of variation, Gini coefficient and equalization coefficient and analyse the equalization of public services from the city and county elementaryeducation, basic medical care and health, employment services, social security measure byindex of range rate, coefficient of variation and other indicators of the equalization ofpublic services.The third part is the countermeasure part, separately from three aspects ofthe government support,the county development promotion, social supervisionstrengthening to promote Liaoning county fiscal equalization.