Governance(治理 )是指统治者或管理者通过公共权力的配置与运作 ,管理公共事务 ,以支配、影响和调控社会。治理是有成本的 ,公共权力组织据此向公众收取税费 ,形成公共财政。公共财政危机会严重影响治理绩效。以鄂东南 X镇为个案 ,深入剖析了当前乡村公共财政危机产生的原因及对乡村治理产生的负面影响 ,认为乡村公共财政危机的不断加剧 ,会导致乡村公共权力组织的瘫痪甚至崩溃。最后提出了解决乡村公共财政危机的思路 Governance (governance) refers to the rulers or managers through the allocation and operation of public power, management of public affairs, in order to control, influence and regulate the community. Governance is costly, and public power organizations charge taxes and fees to the public for public finances. Public finance crisis will seriously affect the governance performance. Taking X Town in southeastern Hubei as a case, this paper deeply analyzes the causes of the current rural public finance crisis and its negative impact on rural governance. It believes that the increasing public crisis in rural areas will lead to the paralysis and collapse of rural public power organizations. Finally, it puts forward the idea of ​​solving the crisis of rural public finance