This paper starts from the perspective of financial system design and policy supply, analyze the employment opportunities, compulsory education, public health, social security and other empirical analysis of the equalization of the basic public service situation and existing problems of Fujian Province. It also discusses the existing problems of the internal fiscal policy in Fujian province in-depth to promote urban and rural equalization of basic public services. It puts forward the fiscal incentive policies, such as clearing the government’s fiscal responsibility, ?adjusting the urban and rural finance imbalances and optimizing the structure of fiscal expenditure.