Study On The Fiscal Mechanism In Public Cultural Service

The concept of modern social welfare system has become widespread increasingly, and it is no longer the combination of traditional social safety and social security. With the economic and social reforms, this system gradually covers all the items of social welfare aimed at the realization of people’s well-being and happiness. Both public welfare and community service are important concepts in modern social welfare system, and the realization of social welfare should be based on the successful provision of public service.As the superiority of socialist system with Chinese characteristics being manifest, people’s demand for social welfare are gradually developing from material need to spiritual need. In this case, public service, especially the relevant institutional arrangement and practice of public cultural service become new focus of public welfare and community service research.One of the starting point is the mechanism construction of public finance for guarantee of public service supply. Researches on public finance in public service field can be found in each related aspect, mainly concentrated in the fiscal and taxation system reform, the equalization issue, and government functions perspective. However, study of the patterns and development of financial security mechanism is still limited.Under the framework of macro financial and the background of targets in public finance, this study focuses on the fiscal expenditure in public service of China. With the examples of urban community culture center, the author tries to analyze if the construction of fiscal investment has security mechanism in China’s public cultural service system, and what are the possible direction and main measures to improve the security function of fiscal mechanism. The process is based on qualitative research method, such as literature research, questionnaire survey, interviews... to study the existing policy documents and trim the basic research framework. Through the investigation of 37 community cultural activities centers in Jinan, Qingdao and Shanghai, the research analyzes the current situation, experiences and problems in construction of fiscal mechanism in public cultural service of China.