“新农村建设”是我国经济社会发展的一项重大战略转变,然而现行体制下的农村公共财政在很大程度上制约着新农村建设的步伐。本文通过对当前农村公共财政呈现的一些问题进行分析,并提出了相应政策见解,以期对相关理论研究和实践有所借鉴作用。 “New rural construction” is a major strategic shift in the economic and social development in our country. However, the rural public finance under the existing system is largely restricting the pace of building a new socialist countryside. In this paper, we analyze some problems in the present rural public finance and put forward corresponding policy opinions in the hope of providing reference for the relevant theoretical research and practice.