Urban public transport is the important part of urban functions. Currently in the development of automobile industry in China under the background of urban rapid growth of private vehicles, urban transport system is facing a severe test. Urban public transport is the most effective means of solving the problems of urban transport. Urban public transport priority has been affirmed by the national policy and Government leaders at all levels, increasing government financial subsidies to support the most effective means of urban public transport priority development, but lack specific measures for implementation of urban public transport priority policies and effective way.This article to the background of urban public traffic development in Taian city, proposed a duality theory for the development of urban public transport. Elaborated on the urban public transport priority development concept, theoretical basis, and thus the need to focus on the urban public transport priority, and by studying theories of urban public transport priority policies at home and abroad, has made a positive fiscal policy is a guarantee of urban public transport priority。First of all, this article mainly discusses the theoretical basis of public finance to financial subsidies for urban public transport: public goods characteristics of urban public transport and competition faced by inequality. And therefore on the necessity of financial subsidies and for ways of financial subsidy by the Government. Specific analysis of the financial subsidy has three unique, to further the full awareness of the importance of financial subsidy provided theoretical support. Last to cause losses of urban public transport in Taian city, and specific analysis of the present situation of financial subsidies, for example.This article based on the evaluation theory of the public transportation system in Taian analysed present situation of public transport, made Taian City transit issues, specific objectives and the development gap, and that it address the taian new demand of public transportation. Through the comparison of horizontal, vertical Taian financial gap financial subsidies to bus, proposed a financial subsidy is the fundamental policy guarantees rapid development and expansion of urban public transport point of view. And further on the method of calculation and measurement of financial subsidies to urban public transport study model. To implement the financial subsidy policy provide a complete econometric model of system, and established a complete comprehensive evaluation index system of urban public transport services.Finally, this paper summarizes the study, and on future prospects for financial subsidies related content, further legislation offered a financial subsidy of funds, financial subsidies, tax reform and other related research direction. |