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改善农村公共品供给、实现城乡公共服务均等化是缩小城乡差距、建设和谐社会与建设社会主义新农村的核心部分。现行制度导致目前农村公共品供给总量不足、质量偏低、范围较窄、矛盾突出等问题。解决问题的关键是要全面反思当前的财税体制形成、发展所依据的经济结构基础,通过多层面的制度创新对目前的县乡财政体制进行改革和创新,以便建立真正适应我国农村实际和公共品供给的农村公共财政体制。
Improving the supply of rural public goods and realizing the equalization of urban and rural public services are the core parts of narrowing the gap between urban and rural areas, building a harmonious society and building a new socialist countryside. The current system has led to the current insufficient supply of public goods in rural areas, with low quality, narrow scope and outstanding contradictions. The key to resolving the problem is to fully reflect on the basis of the economic structure upon which the current fiscal and taxation system is formed and developed and to reform and innovate the current financial system of counties and townships through a multi-level system innovation in order to establish a system that truly adapts to the reality of our country’s countryside and public goods Supply of rural public finance system.