To Improve Fiscal Policy and Bring Fair to Public Service

The paper makes comments on the shortage of public service in the field of education,health,social security and social welfare.It points out the reason for the problem stems from the structures,namely,the mismatch between financial power and administrative power.The proposals are put forward that we should improve fiscal system,regulate transfer and payment procedures,and try to combine vertical transfer with horizontal transfer.Besides,we should also delimit special transfer,set up new standards,and finally perfect fiscal and legal establishment.