当前,我国经济已经到了“以工补农、以城带乡”发展阶段,政府财政对农村的支持力度会逐渐加大,财政资金在总量上和增长率上都会有新的提高,在支出结构上正由传统的以行政事业单位为主,转向以保护农民和提供农村公共产品为主。建立完善农村公共财政支出制度既是建立覆盖城乡公共 At present, the economy of our country has reached the stage of development of “using industry to subsidize agriculture and bringing cities to township and township”. The support from the government finance to the rural areas will gradually increase. There will be a new increase in the total amount and the growth rate of fiscal funds. Structurally by the traditional administrative units, mainly to protect farmers and provide rural public goods. The establishment and improvement of rural public financial expenditure system is both established to cover urban and rural areas of public