Abstract: Abstract: A Theil indexbased observation of the expenditure level for basic public services on optimized development zone, key development zone and ecological development zone shows that the regional variations of fiscal expenditure for basic public services in Guangdong province tend to be narrowed in recent years and the degree of regional inequality in basic public services falls slightly, but the variations are still significant. Among these variations, the most obvious difference is the unequal fiscal expenditure for basic public services between the various mainfunctional zones, and the inequality within the same mainfunctional zone is in the second place. Therefore strengthening the construction of public financial system will help to promote the equalization for basic public services, and to propel the ultimate formation of the mainfunctional zones.

Key words:  mainfunctional zone, basic public service, Theil index