当前,我国区域之间基本公共服务严重失衡。从财政角度分析,根本原因是没有形成均等化的财政转移支付机制和科学的财政支出体系。西部地区要实现基本公共服务均等化,必须建立以均等化为目标的财政转移支付制度,形成财权与事权相对称的财政体制,完善以基本服务为导向的公共财政支出结构。 At present, the basic public services in our region are seriously unbalanced. From a financial point of view, the fundamental reason is that there is no equalization of the fiscal transfer payment system and a scientific system of fiscal expenditure. In order to realize the equalization of basic public services in the western region, a fiscal transfer payment system that aims at equalization must be established, a fiscal system with a symmetrical fiscal and personnel rights should be established, and a public service expenditure-oriented public expenditure structure should be perfected.