Public financial subsidies are an important means to ensure the sustainable development of public transport enterprises and realize the priority of the urban public transport. A reasonable public transportation subsidy mechanism can not only reflect the public transportation, but also can effectively stimulate their enthusiasm to improve public services, reduce the financial pressure of the government;the government, enterprises and the public all benefit from it. This paper summarizes the current main means of public transit financial subsidies, and the characteristics and adaptability to different subsidies are analyzed and compared. It explains the basic principles of public transportation enterprise financial subsidy mechanism, rationally defines that the government should bear the financial subsidies range, and finally proposes to consider the sustainable development cost of regulation, the service quality adjustment factor, operation benefit bonus and special financial subsidies to public transport.%总结了我国现行的主要公交财政补贴方式,并对不同补贴方式的特点及适应性进行分析比较;明确了公交企业财政补贴机制的基本依据和原则,界定了政府应承担的财政补贴范围,并最终提出综合考虑规制成本、服务质量调整系数、运营效益奖金及专项补贴的可持续发展的公交财政补贴机制.
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