公共交通财政补贴的可持续理念是指在对公共交通进行财政补贴时应注意补贴的整体性、持续性要求，以公共交通财政补贴可持续性理念为指导，在进行具体的制度设计时尤其关注社会公共利益、平衡各项财政支出比例，注重补贴的长远性要求和公共交通企业的长远发展。笔者在已有财政支出理念的基础上从含义、解构、理据以及贯彻实施四个方面对公共交通财政补贴可持续理念进行充分的理论分析，并以此指导制度的再设计，为解决现实问题从指导理念角度提出一些可行性的建议。

The concept of sustainable public transportation subsidies refers to the financial subsidies for public transportation should pay attention to the integrity of the subsidies and sustainability. Guided by that concept, we should focus on the social public interest, the balance of fiscal expenditure scale and the long-term development of the public transportation enterprises. This article embarks from the practical problems and tries to make progress in the area of theory which is based on the realities. On the basis of the existing concept of fiscal expenditure, this article provides sustainable concept theory analysis involved the meaning, deconstruction, reasons and implementation of the concept which in order to help make a great deal of difference in current situation.