村级公益事业一事一议财政奖补政策,是继土地改革、联产承包责任制、免除农业税之后,又一项最大的利好政策,是我国财政政策的重大创举。从近几年的实施情况看,一事一议财政奖补政策最大限度整合优化了农村各类资源,推进了城乡基础设施基本服务均等化,密切了党群干群关系,促进了社会和谐。但实践中仍存在一些不足亟待完善。一是资金配套困难,区县配套资金比例过高,足额配套难度大。目前,一事一议财政奖补项目区县配套比例占财政奖补资金总额的40%,“乡村连片治理”项目区县配套资金占财政奖补资金总额的20%。在现行财政体制下,区县财政基本 It is another major policy of great interest after the reform of the land reform, the system of contract responsibility for the production under the contract of production and the exemption of agricultural taxes, and a financial reward and subsidy policy at the level of village-level public welfare undertakings. It is also a major initiative of our fiscal policy. In the light of the implementation in recent years, the policy of financial awards and supplements in one case and one meeting discussed and optimized the maximum integration of all kinds of resources in rural areas, the equalization of basic services in urban and rural areas, the close relationship between the party and the masses and the promotion of social harmony. However, there are still some shortcomings to be improved in practice. First, funding difficulties, the proportion of supporting funds in districts and counties is too high, supporting large enough. At present, a matter of a meeting of the financial awards supplement project area counties supporting ratio accounted for 40% of the total amount of financial awards, “village contiguous ” project area counties supporting funds accounted for 20% of the total financial awards. Under the current financial system, the basic financial district and county