The Study Of Equal Basic Public Services Under The Perspective Of Financial Management System Reform Of Shandong Province

Equal access to basic public service is one of the core tasks of government finance. Financial through redistribution functions to narrow the various causes of urban and rural and regional, groups, individuals in basic public services between the gaps, representing the concept of development and justice. Discriminatory public services should not exist in the basic public services, the government should try to meet people's basic material and cultural needs so as to keep the constitutional basic civil rights stipulated to achieve. But at present our country basic public service was serious highlight inequality in urban and rural residents and different areas crowd, different income groups, severely affect basic public service of justice.The responsibility subject of solve the equal access to basic public services is the government, government financial promoting equal public services is through the equal of financial ability, and realize the financial capacity equal depends on financial management system arrangement of the intergovernmental. But the current system of financial management exist to equal access to basic public service restriction role, so we should accelerate improvement in financial management system so as to promote the equal access to basic public service.Thesis tries on the basis of existing research results, from the perspective of equal access to basic public service system of financial management in Shandong province, the current situation and existing problems of Shandong province, the constructing of financial management system for perfecting the theoretical framework, Shandong province of Shandong province and improve the system of financial management level of equal access to basic public service provide theoretical basis and decision-making. It firstly expounds equal public services and the general theory of financial management system, analyzes the financial management system to realize the equal access to basic public service mechanism. Secondly system combed the Shandong province development of financial management system, expounds the Shandong province in order to promote the equal access to basic public service system of financial management reform. Then construct the index of the efficiency of equalization of basic public services, and using the data envelopment analysis, having the empirical analysis of the impact of the financial management system in Shandong Province on the equalization of basic public services. Then to promote equal access to basic public service system of financial management of the international comparison of advancing, absorbs the Chinese government to equal access to basic public service as the goal of financial management system of practical experience. Finally, according to the current situation of Shandong financial management system and its existing problems, from promoting Shenzhen administrating county financial management system reform, strengthen the basic financial guarantee ability, reasonable definition under provincial governments at various levels responsibilities and rights scope, optimizing financial structure and enhancing the transfer payment effect constructed under the framework of equal access to basic public service system of financial management in Shandong deepening the reform of specific countermeasures.The innovation in the paper is put forward the concept of "fiscal efficiency of basic public service ",and evaluation of Shandong province of the prevailing financial management system of the equal access to basic public service contribution degree based on data envelopment analysis. My research inadequate: (1) In Shandong Province, the operating results is difficult to quantify and lack of data of " Province direct control of the county" at this stage ,so there is not have the empirical analysis, it can only make suggestions from the theory; (2)While having a certain degree of representativeness of the indicators of evaluation of the efficiency of basic public services in the paper, there still have the limited of statistical data and the difficulty of computing model ,it is not complete;(3) Although the data of the efficiency of basic public services used in empirical analysis is currently available to the latest data due to the difference between the field of theory and practice, the part of the aging analysis done by the time constraints, can only be updated in future research.