On Improvement of Public Finance System and Realization of Public Service Equalization

Absence of government in public service providing of education,public health,social security and social welfare was discussed in this paper.The mechanism of absence in public service is the asymmetry between fiscal capacity and accountability for subordinate government.The advice on this problem includes: improving public finance system,regulating transfer system,integrating vertical and horizontal transfer model,consolidating tax return with general fiscal transfer,defining the standards of special transfer,limiting the condition and size of special transfer,and promoting the legislation of fiscal transfer.