根据县乡财政存在的必要性、县乡财政的责任和财源等相关理论,当前我国农村公共产品供给不足,与县乡财政体制存在的问题有很大关系,即县乡政府事权与财权不相对应,事权大,财权小,转移支付没有起到均等化的作用。因此,应对症下药,深化县乡财政体制改革,以促进农村公共产品的供给。 According to the necessity of existence of county and township finance, the responsibility of county and township finance, and the related theory of financial resources, the current supply of rural public goods in our country is insufficient, which has a great relationship with the existing problems of county and township financial system. Correspondence, power big, property rights, transfer payments did not play the role of equalization. Therefore, it is necessary to remedy the problem and deepen the reform of the financial system in counties and townships so as to promote the supply of rural public goods.