中国财政向农村公共服务的投入迅速增长,但是,笔者在调研中发现县级政府提供农村公共服务时存在诸多问题。文章作者在对调研数据资料进行分析后认为,农村公共服务的囚徒困境是出现问题的重要原因。据此,文中提出了在增加农村公共服务投入的同时,增加新的制度选项实施制衡的财政治理思路,并以调研中收集的一个案例验证了这个思路的治理效果。 China’s financial investment in rural public services has grown rapidly. However, in the survey, the author found that there were many problems in providing public services in rural areas at the county level. After analyzing the research data and data, the author of the article believes that the prisoner’s dilemma in rural public service is an important reason for the problem. Based on this, the author puts forward some suggestions to increase the public service inputs in rural areas while adding new system options to implement checks and balances. A case study collected from the survey verifies the governance effect of this idea.