一、财政支持新农村建设范围界定及支出层次结构的建立公共财政理论要求财政支持新农村建设应主要投入于农村公共产品和公共服务。农村公共产品和公共服务包括两类:一类是纯公共产品,主要包括农村基层机构、村组织的行政服务,农村义务教育、基 First, the financial support to define the scope of the new rural construction and the establishment of the hierarchy of expenditure Public finance theory requires financial support New rural construction should be mainly invested in rural public goods and public services. There are two types of rural public goods and public services: one is purely public goods, which mainly include rural grassroots organizations, administrative services of village organizations, rural compulsory education,