The Research Of The Equal Access To Public Service Of The Finance System Security

Since implement the “Reform and opening up”，our country’s economy hasobtained considerable progress, the total GDP maintain stable growth， theeconomic,development of our country has experienced an earthshaking change.However,behind the obvious economic gross, there is a most vulnerable and pressingissue—the people’s livelihood issues, especially in the provision of public services,public services inequality problems exist between the urban and rural areas, betweenthe regions,and between the groups. At present, our country’s development is in theperiod of economic system and political system transition, and in the crucial stage ofthe construction of the harmonious socialist society. So how to handle properly theconflicts between all rank and all areas has become the focus of our work, and therealization of the equal access to public service is the premise and foundation of allthese works.In the market economy system, the provision of public goods and servicesdepend on the government’s input and guidance, while fiscal policy is an importantmeans of government operation, it is also an important guarantee of public servicesequalization. Because of the imperfect financial and taxation system in China,however, this protection function is not functioning adequately, mainly in thefollowing areas: non-standard transfer payment system, the fairness of theintergovernmental financial redistribution is not effective realization; fiscaldecentralization system is not complete; responsibilities and financial rights don’tmatch well, can not effectively guarantee the provision of public goods and servicesof all levels of government; tax structure is irrational, the leverage of the tax whichregulate the economy is not fully work; lack of coordination of the structure of fiscalexpenditure, the provision of public services on the financial guarantee is not enough.The advanced experience of the United States, Japan, Australia and other Westerncountries to achieve the equalization of public services provide useful references forthe development of our country, therefore, by basing on the condition of our country,and learning the advanced experience of Western countries, we think that Chinashould improve the fiscal and taxation system from the following aspects, so as topromote the implementation of the equalization of public services: to realize thestandardization and legalization of the fiscal transfer payment system, to give full play of general transfer payments to the effects of equalization; rational allocation ofproperty rights and powers, to ensure that all levels of government get the power toprovide public service and the ability to improve public service delivery; improve thetax structure, and give full play to tax leverage; Finally, in fiscal spending, tilted tothe provision of public services and construction, investing enough capital to ensurethe supply and balance of public services.