中国的农村人口占整个居民人口的近70%,因此农村医疗卫生制度完善程度,极大地影响着农民的身体健康,同时影响着农村经济的发展。本文从财政支持角度,分析政府财政在农村医疗保障方面存在的问题及应该承担的责任,以保障农民的切身利益。 China’s rural population accounts for nearly 70% of the entire population. Therefore, the perfection of the rural medical and health system has greatly affected the health of farmers and at the same time affected the development of the rural economy. From the perspective of financial support, this paper analyzes the problems of government finances in rural health care and the responsibilities that should be assumed so as to protect the immediate interests of farmers.