| Cemetery is not only a special kind of public goods, but also the carrier of funeral reform. Because of its large number of consumers and complex factors, cemetery involves a lot of social problems, which makes important social significance and research value to the effective provision. In this paper, effective provision of public goods theory is introduced as a theoretical framework, with definition and analysis of the cemetery properties of public goods as a start. For the unique characteristics and special form of cemetery in China, it is necessary to sort out a comprehensive system of reality, including provision -demand, development status, provision issues, and so on. Different levels of public goods need different types of provision model, and the key step of which is to determine the main supply. In this paper, it makes a clear distinction between the concept of public goods provision and production,and then propose the idea that government is the only main supply of public goods. In addition to a special main supply, the provision model of cemetery is also need a separate consideration according to the special circumstances. Through comparative analysis, an available mechanism of local governments compete could be positive when used in the problem of effective provision of the cemetery in China. |