《Asian Education and Development Studies》, 2016（10）,Vol. 5, Iss 4.

《亚洲教育与发展研究》，2016（10），第五卷，第四期。

The purpose of this paper is to examine the financing and provision of basic public services in China. Based on an historical analysis of the functional transformation of the public finance system in China and on an empirical analysis of the current public finance system and the public service provision system, a comprehensive understanding was gained about the relationship between the financing and provision of basic public services. By analyzing issues in the public service provision system, this paper contributes to the debate about the efficiency improvement made to governmental functions in China.
        本文的研究思路是，从研究公共财政的发展历程开始，评价财政功能转型的过程，从而更全面的对中国公共财政与基本公共服务二者的关系进行回顾与展望。本文分析了目前公共财政在保障公共服务供给方面存在的梗阻，对公共财政体系的深化改革和整体重塑进行探讨，提出了若干政策建议，
 Development of the public finance system in China
New functions of public finance: from a system supporting economic growth to a system providing basic public services. Consumers of public services in China: from discrimination to equality.Government appropriation of expenditure for public services such as compulsory education has been increasing, which will greatly promote public service construction. The structure of public spending gradually became reasonable and healthy.
中国公共财政体系的发展历程
        公共财政功能的转变：生产建设性财政到公共服务性财政，公共财政服务对象的转变：区别对待到基本公共服务均等化。随着经济的发展、政府财政汲取能力的增强，中国财政收入总量持续增加，基本公共服务方面的资金投入不断增加。财政支出结构不断得到调整和优化。
The promotion of equality in public service provision and the public finance transfer system
The Chinese government’s increased attention on public service provision gradually spread from the eastern to the central and western regions, indicating that the development of public service provision worked with the pace of economic development. This shift explained the transformation of functions in the government and the public finance system.There are several factors that have influenced the degree of equality in China’s basic public service provision. Economic development; Immigration; Development strategy; Local democracy and governance.
Due to the uneven economic and social development in different regions of China, the ability of the government to provide public services has differed largely between the eastern, the central and the western regions. A similar difference has also existed between the country’s urban and rural areas. due to multidimensional measurements and because different indicators had been chosen to analyze equalization, greater standardization in the implementation of the transfer payment system should be emphasized more. In order to achieve an equality of basic public service provision, it would be necessary to adjust the spending preferences of local governments and ensure their efficient use of fiscal resources.
中国公共服务均等化的推进与财政转移支付
        中国东部沿海地区的公共服务水平要高于中西部地区，对社会发展和公共服务的重视有一个从东部到西部的扩散过程，可以说明先经济发展后公共服务的模式是地方发展的一般规律，转变拐点的出现即地方政府支出结构的优化和对基本公共服务的重视。基本公共服务均等化的实现即落后地区公共服务供给效率的提高，是多方面因素作用的结果：经济发展水平、人口流动性、国家发展战略的转变、地方民主治理的发展、开放的国际影响等。
        由于各地区资源禀赋、经济发展水平差异较大以及特殊的政绩考核机制，地区间财力差距较大，加上各地方政府的财政支出偏好存在差异，公共服务供给不均衡的难题亟待解决，城乡之间、地区之间公共服务供给不均衡。由于我们对多维度的均等化度量指标的分析具有相对性，因此我们需重点关注转移支付制度的规范化执行。本文认为一般性转移支付的直接结果是增强地方财力，为了实现基本公共服务均等化还需要保证财力支持前提下的地方政府支出偏好和财政资金的使用效率。
Prospect: increasing the ability of the public finance system to support basic public service provision
Restructuring the public finance system on the basis of the transformed functions of governments, strengthening the concept of public finance governance, ensuring the public finance system’s non-profitable nature and promoting the diversification of public service provision modes.The essence of fiscal federalism regression: improving the efficiency of the public services provision system by properly dividing intergovernmental fiscal powers and motivating rivalry among regional governments. Defining clear lines between fiscal authority and responsibility for expenditure based on government functions. Improving the fiscal transfer payment system and enhancing local governments’ fiscal capacity to provide basic public services.   Strengthening expenditure management, improving the management of funds used to support basic public services.
展望：增强基本公共服务的财政保障能力
        根据政府职能转变推动财政转型，强化财政治理理念，保证财政运行的非营利性，促进公共服务供给方式多元化。实现财政联邦主义的本质回归：通过财政分权实现公共服务供给效率的提高，通过政府间竞争实现地区间公共服务质量的提升。以政府职能为依据明确事权划分和财政支出责任，供给职责明晰化，更好的实现财政资源配置的职能。完善转移支付制度，增强地方政府供给公共服务的财政能力。强化支出管理，提高基本公共服务供给资金的管理水平和使用效益，完善预算管理体制。