新农村建设背景下农村公共财政改革的路径选择

长期以来,由于城乡"二元"结构的制度安排,我国农村与城市之间实行两种不同的公共财政体制,造成公共财政覆盖农村范围过窄,严重影响了农村地区的经济社会发展。随着市场经济体制的进一步发展和完善,客观上对建立完善的公共财政制度提出了时间上的紧迫性。针对于此,本文认为应该根据农村经济运行实际规律,改变目前过于偏重城市的公共财政政策,加快公共财政覆盖农村的步伐,实现城乡经济社会的协调发展。

Countryside public finance reform's route selection under new countryside construction

For a long time, because of institutional arrangements of the urban -rural dual structure, the different public finance system was taken effect between China＇s rural and urban.lt resulted the covering scope of public finance to be excessively narrow and affected the economic and social development in rural areas seriously. Along with further development and perfection of market economy system, it is more and more important to establish the perfect public finance system in time objectively. Therefore, this paper proposed and discussed following opinions that we should change the public finance policy of over-emphasizing city according to the principle of public finance , speed up the step that the public finance support countryside and realize the coordinated development of the city and countryside＇s economy and society.