| As the development of China and the improvement of people’s lives, the demand for culture has increased correspondingly. Hence, the public expenditure, especially the public cultural expenditure, has largely increased. To the prosperity and development of our public culture, the state adopted some policies to encourage cultural development, especially since the14th Party Congress, to reform the cultural management system, perfect the internal operating mechanisms of the cultural institutions, promote the spiritual and cultural products and the construction of cultural facilities, the State Council has issued a series of cultural and economic policies which promote the development of the culture. However, in recent years, although the expenditure of public culture has been paid more attention by all levels of government, there are still many problems to be solved such as the insufficiency of total expenditure of the public culture which cannot meet the demand, inadequate structure of the public cultural spending and the gap among regions, rural and urban areas. This paper, taken the public library with the typical characteristics of pure public good as an example, focuses on the equity of the expenditure of public culture.This paper is divided into five chapters, with the main themes of each chapter as follows:Chapter one is introduction. This part introduces the background, the significance, innovations, main points and the structure of this paper.Chapter two is about literature reviews. In this chapter, we have an overview of public library and financial expenditure of public culture which concerned the definitions of some basic theories.Chapter three is the analysis of current situation. This chapter shows the research about the inequity of expenditure of public culture and public library which based on their total amount and the structure.Chapter four is the further research about the inequity problem and the method of Theil index. We take the weight of Population and GDP respectively to measure the problem. The findings are the inequity in expenditure of public library between regions is significant and this is mainly caused by the inequity in areas, which indicates that the development of public culture in our country lags behind the pace of development of economic construction. We also give the reasons of the phenomenon at the end of this Chapter.Chapter five is the last chapter, some conclusions and suggestions for improving the inequity problems are made on the base of above analysis.Different from the previous study, this paper do further research about the current status and the equity of financial expenditure of public culture. We hope some useful and feasible suggestions could be got to solve this problem. |