中文摘要：

立足于经济学基本理论,结合校车服务存在区域差异的客观现实,中国应该尽早出台国家层面的,并且与各地经济水平和财政实力相匹配的校车补贴制度.有条件非配套性、封顶配套性和不封顶配套性的校车补贴制度不仅在内容上存在明显差异,而且所带来的经济效应也迥然不同.借鉴国外校车补贴制度的经验,中国校车补贴制度顶层设计时应重点关注五个方面,亦即按照不同区域采取不同的校车补贴制度、将校车补贴纳入“两免一补”的范畴、构建合理的校车成本分担机制、有序推进校车补贴制度、建立规范化的校车专项转移支付制度等。

英文摘要：

Our country should introduce the national school bus subsidy system as soon as possible, which should be compatible with local economic development level and financial strength. Not only conditional non-matching school bus subsidy system, capped matching school bus subsidy system and uncapped matching school bus subsidy system have obvious differences in content, but also the economic effects on them are also very different. Learning from the experience of foreign school bus subsidy system, top-level design school bus subsidy system should focus on the following five basic orientation, which include adopting a different school bus subsidy system in different regions, bringing the school bus subsidies into ＂ two exemptions and one subsidy＂, building a reasonable school bus cost-sharing mechanisms, promoting the school bus subsidy system orderly, establishing a standardized school bus special transfer payment system.