A Research To Matching Relationship Between Public Service Duty And Fiscal Capacity In Local Government

The provision of public services,particularly basic public services are under the conditions of market economy,the Government due diligence. Public service duties of the division of labor through all levels of government to jointly complete a clear position at all levels of government's public service duty of the scope of local government public service duties of the most important prerequisite for effective implementation. The realization of the government's public service duties, can not do without financial security,public services,functions and fiscal capacity to match the local government public service duties of the effective realization of the key. At present,China's pervasive urban and rural areas, regional economic and social development gap between the larger,in particular, the level of basic public services,the obvious contradiction is not balanced,its main reason is that inter-governmental public service duties of the division is unclear,especially the local governments below the provincial county Township Government's commitment to a more basic public service duties. The ability to configure the inter-governmental fiscal imbalances , especially county and township level of government finances generally difficult,hard to bear the corresponding responsibility of public service expenditure,namely,public service responsibilities and financial capacity does not match the more prominent the contradiction.This paper argues that to study local government public service duties and financial capacity of matching the need to clarify the issue a few basic concepts: First,about the local government,other than the broad sense is in addition to the central government at all levels of government collectively. Federal state and unitary state have different levels of local government. This article refers to the local government is mainly directed against China's administrative system of local governments below the provincial level,especially refers to the county and township level of government. The second the basic content on the public service,should be both broad and narrow understanding. Broad public service covers all the functions of government,while the narrow sense refers to the direct public service to provide security for citizens and social welfare level of service. The 3rd is the level of public service category,from the perspective of the needs of citizens are divided into basic public services and general public services ; from the supply point of view is divided into a national public services,local public services and public services across regions, the central government and provincial below the provincial level of local government and local governments bear the corresponding responsibilities of the different supplies. Fourth, on the local public service duties, responsibilities are divided into supply and expenditure responsibilities, duties and financial capacity of public services is essentially match the expenditure responsibilities and fiscal capacity to match. Fifth, on the financial capacity, different from the usual meaning of "money" concept, should include the ability to draw financial resources, public service delivery capacity and financial institutional arrangements, including, financial resources and financial system are two essential elements. Sixth, intergovernmental transfers, including government regulation regional disparities and balance the financial capacity of public services, as well as other specific items of transfer payments. Transfer methods are vertical shift, horizontal shift and vertical transverse shift, this article refers only to higher levels of government on the vertical transfer of lower levels of government.This paper mainly focus on "the meaning of public services and levels of classification - the supply of local public services and expenditure responsibilities and the responsibility - responsibility of local government expenditure on public services and financial capacity to match - Local Public Service duties in the financial capability to fulfill the reasons for the gap analysis - to achieve local government responsibilities and financial capacity of public service that matches the strategy and the path ", This path started theoretical research, and to Shanghai Chongming County as an example, empirical analysis, local governments were made, particularly at the following Local Government service responsibilities and financial capacity matching the basic ideas, the Financial System for the corresponding reference on theory and practice to provide operational recommendations.