本文认为,造成我国农村基层政府财政困境的原因有两方面:财政原因是在农村地区实行了对必要开支留有缺口的不完全财政体制;经济原因是由于农村地区未建立起权力制衡机制。同时考虑到现实中农村税费制度要受到财政、管理、政策目标、社会经济条件等多方面因素的制约,建议我国现阶段农村地区应以完全财政体制代替不完全财政体制,采取非对称型分税制,农业税方面应采用实物税为宜。 This paper argues that there are two reasons for the fiscal predicament of rural grassroots governments in our country. The reason is that the fiscal reason is that an incomplete financial system with a gap in necessary expenses is implemented in rural areas. The economic reason is that the mechanism of checks and balances of power is not established in rural areas. At the same time, taking into account the reality that the rural tax system is subject to many factors such as finance, management, policy objectives and social and economic conditions, it is suggested that the rural areas in our country should take the complete financial system instead of the incomplete financial system and take the asymmetric tax-sharing system In the aspect of agricultural tax, the real tax should be adopted.