In order to promote the sound development of urban public transport industry, government administration needs to enhance quality supervision of operational service to public transport enterprises, while taking scientific and effective strategy of financial subsidies. So service supervision and subsidies evaluation system for urban public transport are designed. First of all, system construction demand was analyzed based on enterprise operation cost accounting, subsidies evaluation and service quality supervision. And then the idea and workflow of system construction are proposed. Furthermore, public transport enterprises cost accounting, supervision and evaluation of public transport enterprise services, compensation scope and methods of financial subsidies to public transport enterprises, audit and evaluation of compensation mechanisms for financial subsidies are analyzed and researched separately. Based on the above, functional architecture of service supervision and subsidies evaluation system for urban public transport for government sector management is proposed. The system is composed of four function modules: basic database of public transport operation, cost of ticket revenue accounting system, service quality evaluation system, and subsidies compensation evaluation system. The ideas and methods are provided for service supervision and subsidies evaluation system for urban public transport and industry management information platform construction.