公共服务均等化是社会的基本价值取向和政府的重要政策目标,关于公共服务均等化的研究随着经济学理论的发展而发生着深刻变化,特别是财政理论的变迁对其有着重要影响,而对公共服务的研究也指导着政府公共服务供给行为。鉴于此,本文对国外关于公共服务均等化的思想渊源和理论基础进行梳理,并对近期国外关于公共服务均等化相关研究进行总结归纳,期望从理论发展史的角度对公共服务均等化的研究提供有益的帮助。 Equalization of public services is the basic value orientation of society and the important policy goal of the government. Research on the equalization of public services has undergone profound changes with the development of economic theory. In particular, the changes of fiscal theory have an important influence on them. Research on public services also guides the government’s public service provision. In view of this, this paper sorts out the origin and theoretical basis of the equalization of public services abroad, and summarizes the recent research on the equalization of public services in foreign countries. It is hoped that the research on the equalization of public services will be provided from the perspective of the theoretical development history Helpful help.