党的十七大提出:“解决好农业、农村、农民问题,事关全面建设小康社会大局,必须始终作为全党工作的重中之重。要加强农业基础地位,走中国特色农业现代化道路,建立以工促农、以城带乡长效机制,形成城乡经济社会发展一体化新格局”。财政作为政府综合经济部门,在推进城乡一体化发展进程中起着公共产品和公共服务供给、弥补“市场失灵”的重要作用。针对当前我国城乡一体化进程中存在的“重城轻乡、重硬轻软”、“求大求快、不重质量”、“投资分散、浪费较大”等问题,公共财政要切实发挥支持、引导和保障的职能作用,着力推进城乡一体化健康发展。 The 17th CPC National Congress put forward: “Solving the problems of agriculture, the rural areas and peasants and the overall situation of building a well-off society in an all-round way must be the most important task for the entire Party. We must strengthen the basic position of agriculture and take the road of agricultural modernization with Chinese characteristics , Set up a mechanism of promoting agriculture with industry and bringing township to township long, and forming a new pattern of integration of urban and rural economic and social development. ” As an integrated government economic sector, finance plays an important role in providing public goods and public services to make up for the “market failure” in advancing the process of urban-rural integration. In view of the current problems in the process of urban-rural integration in our country, such as "heavy investment, weak investment, heavy investment, heavy investment, Public finance should give full play to the functions of support, guidance and protection, and strive to promote the healthy development of urban-rural integration.