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由于我国城乡二元结构的存在,公共财政没有全面覆盖广大农村地区和农民群体。随着中央政府对“三农问题”的高度关注以及农村税费改革的深入,公共财政的阳光如何普照广大农村地区,农民怎样享受财政体制改革的成果等一系列问题都将显性化。基于对现实的判断和思考,本文提出了构建农村公共财政研究范式的设想,以期弥补公共财政理论体系的缺陷和公共财政对农村问题关注的不足。
Due to the dual structure of urban and rural areas in our country, public finance does not fully cover vast rural areas and peasant groups. With the central government’s attention on the issue of “three rural issues” and the deepening reform of taxation and fees in rural areas, how the sunshine of public finance shines on vast rural areas and how farmers enjoy the fruits of the reform of the financial system will all become explicit . Based on the judgments and reflections on reality, this paper proposes the idea of constructing a research paradigm of rural public finance in order to make up for the shortcomings of the theoretical system of public finance and public finance’s concerns on rural issues.