实施公共服务均等化的核心在于制度建设,其中制度设计要素的选择因关乎制度的公平、效率和可行性而凸显得尤为重要。本文比较阐释了应税资源与支出需求这两大制度要素,并依托国际视野,提出了我国均等化制度设计的要素选择和基本模型。 At the core of implementing equalization of public services lies in institutional construction, in which the choice of institutional design elements becomes more and more important due to the fairness, efficiency and feasibility of the system. This paper illustrates the two system elements of taxable resources and expenditure demand, and puts forward the choice of elements and the basic model of the design of equalization system in our country based on the international perspective.