从构建和谐社会的分析视角看,公共治理在保障公民权利平等、机会平等和经济效率的基础上,还要对公共服务设置底线,由政府免费提供底线公共服务,保障每个公民都能均等地享受基本的教育、医疗和社会保障。当前,我国在财政上已经具备了实施底线公共服务的稳定资金来源。无论是中央政府还是地方政府,都要对各自提供的公共服务设立底线,并强化政府责任的落实和追究机制。 From the perspective of building a harmonious society, public administration, on the basis of guaranteeing equality of citizens, equality of opportunity and economic efficiency, also sets the bottom line for public services and the government provides free baseline public services to ensure that every citizen can equally Enjoy basic education, health care and social security. At present, our country already has a steady source of finance for the implementation of the bottom line public services in finance. Both the central government and local governments should set a baseline for their respective public services and strengthen the implementation and accountability mechanism of government responsibility.