摘要:近年来，随着经济体制改革的不断深入，我国财政支出发生了积极的变化，开始向以公共服务和宏观调控为主要内容的新模式转变。但面临的问题也不可忽视，尽管涉及民生的各项支出增幅较快,但民生支出占整个财政支出的比重仍然偏低,过多的行政经费支出在一定程度上挤占了应有的民生支出,同时城乡民生支出差距较大。对我国政府公共服务支出的现状与完善对策进行分析，已成为财政工作的重要课题。在行政管理体制改革和政府职能转变的过程中，政府的社会管理和公共服务的能力与水平得到了明显提高。但是，由于各种原因，公共服务产品总量不足、城乡基本公共服务差距过大以及政府公共服务职能不到位等问题依然比较突出。这与政府公共服务意识、政府职能转变等因素密切相关。提高政府公共服务能力，需加快公共服务机制构建、促进基本公共服务均等化、公共财政要为基本公共服务建设输血。

关键词：公共服务；财政体制； 财政支出

ABSTRACT:In recent years, with the deepening of economic reform, China's fiscal expenditure positive changes have taken place, began to macro-control of public services and the main contents of the new paradigm shift. But the problems can not be ignored, even though the people's livelihood and rapid spending growth, but the livelihood of the people spending the proportion of the total expenditure is still low, excessive administrative expenditures to some extent diverted the people's livelihood should be spending a big gap between urban and rural people's livelihood at the same time spending. Our government's public service expenditure and its Amelioration analysis, financial work has become an important issue. In the administrative management system and the process of transforming government functions, government's social management and public services and the level was significantly increased. However, due to various reasons, the total lack of public service products, basic public services between urban and rural areas is too large and not in place the government's public service functions and other issues are still outstanding. Sense of public service with the Government, changes in government functions is closely related to other factors. Improve the capacity of government public services, need to speed up the construction of public service mechanism, and promote the equalization of basic public services, public finance construction of basic public services for blood transfusion.

Key words：Public Service; Financial System; Public Expenditure