“三农”问题,使城乡二元结构进一步扭曲,严重影响了城乡协调发展和社会主义新农村建设。县乡财政是我国财政体系的重要组成部分,担负着农村公共品的供给以及公共服务的提供,对于保障财政支农政策的正常运转、维护农户合法权益,提高农村生活水平起着重要作用。 “Three Rural ” issue, further distorting the dual structure of urban and rural areas, seriously affecting the coordinated development of urban and rural areas and the building of a new socialist countryside. County and township finance is an important part of China’s financial system. It shoulders the supply of rural public goods and the provision of public services. It plays an important role in ensuring the normal operation of financial support for agriculture, safeguarding the legitimate rights and interests of farmers and improving the standard of living in rural areas.