财政是基本公共服务发展的物质基础和重要保障。当前,我国基本公共服务财力保障还存在投入效率不高、事权和财政支出责任不明晰、基层政府财力薄弱等问题。在经济新常态下,财政增速下滑给基本公共服务财政供给能力带来了挑战。因此,应建立基本公共服务财力保障长效机制,以促进基本公共服务的完善和发展。 Finance is the material foundation and important guarantee for the development of basic public services. At present, the basic public service financial security in our country still has some problems such as inefficiency in investment, unclear responsibility for handling power and expenditure, and weakness in grass-roots government. Under the new economic normal, the declining fiscal growth posed challenges to the ability of basic public services to provide finance. Therefore, a long-term mechanism of basic public service financial security should be established to promote the improvement and development of basic public services.