实施公共财政支出政策,是充分发挥公共财政职能的内在要求和手段之一。此文章主要从公共财政支出和公共财政职能的关系出发,基于对“社会主义新农村建设”的研究,分析公共财政支出对推进我国新农村建设的作用和当前公共财政支出存在的问题,来探讨如何优化公共财政支出政策,以确保财政职能的充分发挥,从而推进社会主义新农村建设。 The implementation of the public finance expenditure policy is one of the internal requirements and instruments that give full play to the public finance function. Based on the study of “Socialist New Countryside Construction ”, this article analyzes the relationship between the public finance expenditure and the public finance function, analyzes the role of public finance expenditure in promoting the new rural construction in our country and the current public expenditure, To discuss how to optimize the public finance expenditure policy to ensure the full realization of the financial functions, so as to promote the building of a new socialist countryside.