随着时代的发展,社会各项制度正在不断的完善,农村社会保障问题自然也就成为公共财政所重点关注的对象。财政的基本职能就是满足社会公共的需要,而社会保障是社会公共需要的一个重要组成部分,所以完善农村社会保障体系,保证农村社会保障支出需要,是社会主义市场经济条件下公共财政的一项重要职能。建立和健全农村社会保障体系,对于深化经济体制改革、促进社会稳定和发展、改善人民群众生活,都具有十分重要的意义。 With the development of the times, various social systems are constantly being perfected, and the social security issue in rural areas naturally becomes the focus of public finance. The basic function of finance is to meet the needs of society and public, and social security is an important part of social public needs. Therefore, perfecting rural social security system and ensuring social security expenditure in rural areas is a public finance under the condition of socialist market economy Important functions. Establishing and perfecting the rural social security system is of great significance to deepening the economic restructuring, promoting social stability and development, and improving people’s livelihood.