中文摘要：

以财政支出、城镇化、居民收入水平与城乡基本公共服务供给的内在逻辑为理论基础，基于2000～2008年问面板数据的估计，得出财政对城乡基本公共服务均等化的保障必不可少，但现行政策并不能改善医疗卫生公共服务的城乡差距，另外社会保障公共服务的改善上仅仅通过提高人均保障水平也不能产生更好的效果，并根据实证分析得到政府应强力保障农村医疗卫生公共服务经费、通过提高人均水平改善社会保障是否得当、＇-3前公共服务均等化改善措施应更注重面的覆盖而不是质的提高等一些极为积极的政策启示。

英文摘要：

Taking the internal logic of fiscal expenditure, urbanization, household income level and the supply of basic public service in urban and rural areas as theoretical basis, and based on the evaluation of panel data from 2000 to 2008, the author finds out that the guarantee of finance is indispensable to the equalization of basic public service in urban -rural areas. However, the urban - rural gap in medical care public service cannot be improved by using the existing policies; besides, the improvement of social security public service through increasing guarantee level of individual on average cannot lead to better results. The results of empirical analysis further proves that government should take great efforts to guarantee public service fund in rural medical care; whether it is an appropriate way to improve social security by increasing guarantee level of individual on average; and the existing policy of public service equalization should pay more attention to extend its coverage instead of improving the quality.