The part of welfare economics is an important part of the basic theory of the equalization of bas-ic public services.“Integration of urban and rural minimum living security system”is the most basic pub-lic service equalization.Pigou’s theory of social welfare is the theoretical basis of its material.The basic thought of the beneficiaries of the compensation principle,which is the theoretical basis of its equity.The basic idea of the social welfare function theory is the theoretical basis of its benefit.Amartya Sen’s wel-fare thought is the basis of its development theory.On the basis of the above analysis,the paper,taking Sichuan Province as an example,puts forward the idea of promoting the integration of urban and rural res-idents in urban and rural areas,which play a regional comparative advantage,accelerate the reform of fis-cal and taxation system,improve the system of the legal system of minimum living security system,and enhance the ability of individual development.%福利经济学思想是基本公共服务均等化基础理论的重要组成部分。“城乡低保一体化”是最基本公共服务均等化，庇古的社会福利思想是其物质理论基础；补偿原则的基本思想是其公平理论基础；社会福利函数理论的基本思想是其效益理论基础；阿玛蒂亚·森的福利思想是其发展理论基础。对以上观点进行分析并以经济欠发达的四川省为例提出发挥区域比较优势、加快财税体制改革、健全“低保”救助法制体系、增强个人发展能力的推进“城乡低保一体化”的福利经济学宏观思路。
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