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中文摘要：
新型城镇化发展是人类社会实现区域统筹协调发展、构建和谐社会的必经阶段，也是西藏实现城乡一体化、逐步走出贫困落后的重要环节之一。公共财政以其自身所具有的职能属性，在新型城镇化发展进程中具有巨大的促进作用。文章分析了公共财政在新型城镇化发展进程中的职能定位，结合西藏具体区情，探讨了西藏在新型城镇化发展中面临的问题，并基于公共财政的视角提出西藏新型城镇化发展的对策建议。
英文摘要：
The development of new pattern urbanization is the necessary stage of realizing coordinated regional development and building a harmonious society, is one of the important link of realizing the integration of urban and rural areas and out of poverty and backwardness in Tibet. Public finance plays an important role in the process of the development of new pattern urbanization in Tibet. Based on the analysis of public finance＇ s function positioning in the the development of new pattern urbanization, this article analyzes the existing problems and the absence of fiscal function in the development of new pattern urbanization in Tibet, gives some fiscal policy and suggestion.
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