公共服务均等化的前提是地方财力的均等化。我国目前存在的地方发展差距以及现行税收制度、财政体制所决定的地方财政收入差距,是转移支付难以弥平的。实现公共服务均等化需要对影响地方财力的因素加以认真分析。 The equalization of public services is based on the equalization of local financial resources. At present, there is a gap between local development in our country, as well as the difference between the local revenue determined by the current taxation system and the financial system, and that the transfer payment is hardly smoothed out. To realize the equalization of public services, the factors that affect the local financial resources need to be carefully analyzed.