基本公共服务均等化命题包括三个方面的内容:怎么确定基本公共服务的内容、怎么分配基本公共服务和使用什么手段实现均等化。以这三个方面为基点,本文从正义理论、公共物品理论和公共财政理论三个角度对基本公共服务均等化进行解释,从而提出基本公共服务均等化应该是一个制度性的、分配性的、财政性的社会资源的再分配过程这一基本论点。 The equalization proposition of basic public services includes three aspects: how to determine the content of basic public services, how to allocate basic public services and what means to use to achieve equalization. Based on these three aspects, this paper explains the basic public service equalization from three aspects: the justice theory, the public goods theory and the public finance theory, and proposes that the equalization of basic public services should be a systematic and distributional one, The basic argument of the redistribution process of fiscal social resources.