本文基于近年流动人口规模和结构,从新型城镇化的基本公共服务支出压力着手,分析了城镇化进程中各方利益冲突和我国各级政府支出责任划分应注意的问题,提出了城镇化改革意见。研究表明,城镇化的财税分担机制设计应避免出现人与人之间的不平等现象,政府应从区域间产业结构发展调节各地区人口均衡流动,充分发挥市场的资源配置作用,以实现基本公共服务与人的良好匹配关系。 Based on the size and structure of floating population in recent years, this paper starts with the pressure of basic public service expenditure on new-type urbanization. It analyzes the conflicts of interests of all parties involved in the process of urbanization and the issues that should be paid attention to in allocating the responsibility of all levels of government in our country and puts forward the opinions on urbanization reform . The research shows that the mechanism of fiscal and taxation should be designed to avoid the inequality among people. The government should adjust the regional population flow from the development of inter-regional industrial structure, give full play to the market’s resource allocation and realize the basic public services Good match with people.