城市公共交通的公益性特征造成了公交企业的深度亏损,政府如何来进行补贴,既能够促进公交企业为市民提供优质服务,又能促进公交企业健康持续发展,成为政企关注的焦点。随着全国优先发展公交政策的推行力度不断加大,制定科学的城市公共交通企业财政补偿机制显得迫切而实际,本文在这样的背景下对构建财政补偿机制进行了一定的研究。 Public welfare features of urban public transport have caused profound losses of public transport enterprises. How the government subsidies can not only promote public transport enterprises to provide quality services to citizens, but also promote the healthy and sustainable development of public transport enterprises, becoming the focus of attention of both government and enterprises. With the promotion of national priority bus policy, it is urgent and practical to formulate a scientific financial compensation mechanism for urban public transport enterprises. In this context, this paper makes some research on the construction of financial compensation mechanism.