基于公共财政的一般要求和我国农村的现实条件,我们认为,我国农村公共财政建设的总体模式应具备以下五大特征。1.公共品供给上的分级财政。农村公共品供给涉及多层级的财政关系,而不仅仅是县乡两级财政。建立分级财政的目的就是要科学处理不同级次的农村财政关系。分级财政的主 Based on the general requirements of public finance and the actual conditions of rural areas in our country, we think that the overall model of rural public finance in our country should have the following five major characteristics. 1. Public goods supply graded finance. The supply of public goods in rural areas involves many levels of financial relations, not just the fiscal level at county and township levels. The purpose of establishing graded finance is to scientifically handle different levels of rural financial relations. Grading the main financial