完善公共财政制度，促进基本民生事业发展

基本民生事业是民生事业中最基本最突出，且与群众生活联系最直接，最迫切需要解决的问题，促进基本民生事业发展是公共财政建设的现实选择。当前，我国基本民生事业存在就业、教育、社会保障、医疗卫生、收入分配、住房等方面的突出问题。政府的公共财政政策着力点应在扩大就业，改善就业结构；增加教育投入，重点在于基础教育；加强农村社会保障建设，促进基本社会保障体系完善；支持基本医疗卫生制度建设，撑起人民健康的保护伞；加大收入分配调节力度，缩小贫富差距；利于百姓居者有其屋等方面，以促进基本民生事业发展。

Improve Public Finance System to Promote the Development of Livelihood

To promote the development of the basic livelihood highlights the core philosophy of public finance. This article from six respects expounds that to promote the development of the basic livelihood of the people is a realistic choice of public finance building, such as domestic demand, public goods, and regional planning of urban and rural planning, public finance and the characteristics of the financial capability of building a harmonious society with the goal of the mission point of view, and so on. This article is also analyzing some outstanding issues that the people＇s livelihood exists, include employment, education, social security, health, income distribution, housing and so on. Finally, on the basis of the front of the paper, generals the policy focus of the public finance that promote the development of the basic livelihood, such as expand employment and improve the structure of employment; increase educational investment and focus on basic education; strengthen the building of rural social security, and promote sound social security system; support the basic health system construction, support the protective umbrella of the health of the people; intensify efforts to regulate the distribution of income and narrow the gap between rich and poor; support the people the Home Ownership; and so on.