一、城乡公共品供给的基本理念——均等化提供公共品、满足社会公共需要是现代政府的主要职责。在多级政府和分税制财政体制下,不同地区之间由于经济发展水平和财力差异,政府提供公共品的能力也是不同的。我国城乡之间的经济发展水平、产业结构、财政制度的二元特征十分明显,公共品供给水平(包括数量和质量两个方面)的城乡差异表现非常突出。这种差异一方面源自于城乡居民不同的公共品需求偏好,另一方面是由于分税制财政体制 First, the basic concept of supply of urban and rural public goods - to provide public goods equal to meet the public needs of society is the main responsibility of the modern government. Under the multi-level government and tax-sharing fiscal system, the ability of the government to provide public goods is also different because of differences in economic development and financial resources between different regions. The dual characteristics of the level of economic development, industrial structure and financial system between urban and rural areas in China are obvious. The urban-rural differences in the level of public goods supply (both in terms of quantity and quality) are outstanding. This difference stems from the different urban and rural residents on the one hand, the demand for public goods demand, on the other hand is due to tax-sharing financial system