新农村建设中亟待解决的公共财政问题

全面建设小康社会，重点是农村。而建立公共财政，扩大农村公共财政的覆盖范围，是新农村建设的重要前提，是更好地改善民生，促进社会和谐的重要保证。作为新农村建设资金的经营管理者和主要提供者的公共财政，在目前我国县乡财政的实际运行过程中出现了一些困难和问题，不仅制约了我国农村经济的发展，也在一定程度上影响了中国经济社会的协调发展。要克服这些困难、解决这些问题，必须加强对现今农村公共财政问题的研究，改革农村财政支出体制，推出行之有效的农村财政政策，建立规范的农村财政监督机制，使资金能及时到位、足额发放、最有效地发挥其在新农村建设中的作用。

Public Finance Problems in New Countryside Construction

Rural areas are the priority in the full construction of a well- off society. Meanwhile, the building of a publicfinance system and expansion of rural public financial coverage are the essential premise of new countryside construction, bettering social well- being and ensuring social harmony. Public finance system is the manager and major provider of rural construction fund. However, currently there are a few problems in the county and town level of public finance, hindering rural economic development or even the harmonious social and economic development of china. Therefore, in order to overcome these problems and find solutions, thorough research needs to be made in rural public finance, reforming rural expenditure system and building effective rural fiscal policy and regular supervision system, so that newcountryside construction fund is maximized in a prompt, sufficient and effective way.