The Research On The Public Finance System’s Reformation For The Equalization Of Basic Public Service

Building harmonious society and alleviating social contradictions call for a goodconstruction of basic public service equalization system, which is of great significanceto the realization of social fairness and justice, to the guarantee of basic human rightsand to the maintaining of the stability of our country. With the transformation from theplanned economy to the market economy, our country appears unequal provision ofpublic service in different regions, as well as the urban and the rural.This article absorbs much theoretical nutrition from a number of scholars and analysesthe status of our country’s basic public services, drawing a conclusion that ourcountry appears unequal provision of public service in different regions, as well as theurban and the rural. The reason why the public services is unequal, from the view ofpublic financial management system, are these: the government’s revenue andspending does not match, the fiscal transfer payment system is imperfect, the currentstructure of fiscal expenditure is unreasonable, the country and town government’revenue decreases causing by the city-control-country management system. There areseveral ideas to reform the financial management system: First, clear theresponsibility of both central and local government, matching each government’srevenue and spending; second, perfect the financial transfer payments system andsupervise it well; third, adjust the financial expenditure structure and invest moreresources to public services; forth, perfect and innovate the financial managementsystem; fifth, introduce a series of taxes to ensure the revenues of localgovernments.