As an important component of government expenditure, public consumption expenditure, together with economic growth, has been one of the hot issues drawing attention and discussion from economists.

Social rights in a sense are a concept,and public consumption is practice of the concept.

The paper applies panel data model and the per capita consumption and disposable revenue data from 1991 to 2007 to conduct comparison research to the consumption level of urban residents of 29 provinces and cities.

With the dynamic simulation of empirical data and empirical analysis,adjusting the interest taxation rate has two effects: in the short term,lowering interest taxation rate will reduce per capita consumption;in the long run,lowering interest taxation rate will raise steady-state per capita consumption.

The first one is per capita public expenditures on education;the second one is the ratio of per capita public expenditures on education to per capita GDP,which takes economic development into account; the final one is econometric model,which is specified to contain economic development,the living standard of residents,scientific and technical innovation ability and the industrial structure.

After more than 20 years of gradual reform in the field of private consumer goods, China s economic reform has now come to a new stage of reform in the business of public consumer goods.

The characteristics of public consumer goods (PCG) determine their management types:public management or private management.

It is important to the manufacture and consumption of public product,the consumption status of public product affects the increase of individual consumption demand,consequently works on the consumption rise,moreover,influences the advance of inner need and country economy.