长期以来,我国社会经济发展表现为二元结构,农村与城市的差距明显并呈现扩大的趋势。其中,忽视农村公共财政建设既是这种二元结构的典型表现,也是城乡差距扩大的重要原因。政府提供的公共产品在许多方面基本只涉及城市居民,这是我国过去走建立在剥夺农业(农民)基础上的工业化道路所带来的现实后果。政府存提供公共产品时自觉不自觉形成城乡分割。农村公共产品供给严重不足,不仅影响到农业生产的发展、农民增收减负和农村基层 For a long time, the social and economic development in our country has been characterized by a dualistic structure. The gap between rural areas and cities has been obviously widening and has been expanding. Among them, ignoring the construction of public finance in rural areas is not only a typical manifestation of this dual structure, but also an important reason for the widening gap between urban and rural areas. The public goods provided by the government basically cover urban residents in only a few ways. This is the real consequence of China’s past industrialization based on deprivation of agriculture (farmer). When the government deposits public goods, it consciously or unconsciously forms a division between urban and rural areas. Seriously inadequate supply of public goods in rural areas, not only affects the development of agricultural production, peasants increase burdens and rural grassroots