“两个趋向”和和谐新农村建设的背景下,工业反哺农业,是统筹城乡发展,缩小城乡差距,新农村建设的需要。工业反哺农业的本质是现代公共财政框架下的政府行为,是现代公共财政的一项基本职责。在公共财政框架下探寻具体的反哺路径,以实现城乡一体化,消除二元经济格局,实现工农、城乡的协调发展,以及实现“生产发展、生活宽裕、乡风文明、村容整洁、管理民主”新农村目标。 Under the background of “two trends” and building a harmonious new countryside, industry nurturing agriculture is the need of coordinating the urban and rural development, narrowing the gap between urban and rural areas and building a new countryside. The nature of industrial nurturing agriculture is a government behavior under the framework of modern public finance and is a basic duty of modern public finance. In the framework of public finance, we should explore specific ways of feeding back so as to realize the integration of urban and rural areas, eliminate the dualistic economic pattern and achieve the coordinated development of workers, and peasants, urban and rural areas and achieve the goal of “producing and developing well-off life, civilized rural areas, clean and tidy villages, ”New rural goal.