农业是国家经济的命脉,许多国家对有益于农业发展的公共品供给都给予高度重视。中西方财税思想自古至今都对公共品供给产生着重要的影响,但由于思想理念上的差别,在公共品的供给主体、供给决策机制、资金筹措方式等方面有着不同的做法。本文以农村水利设施供给为例,从公共品供给机制三个方面说明我国供给机制发生的变化,并重点论述中西方若干财税思想在农村水利机制变迁过程中所起到的积极作用。 Agriculture is the lifeblood of the national economy and many countries attach great importance to the supply of public goods that are conducive to agricultural development. Since the ancient times, the thought of finance and taxation in the west has an important influence on the supply of public goods. However, due to the differences in ideology and philosophy, there are different approaches in the supply of public goods, the supply decision-making mechanism and the means of financing. Taking the supply of rural water conservancy facilities as an example, this paper illustrates the changes of the supply mechanism in our country from three aspects of the public goods supply mechanism and focuses on the positive role played by a number of fiscal and tax thinking in the process of rural water conservancy.