一、完善我国农村财政转移支付制度的必要性(一)农村公共物品供应的严重弱化公共物品的外溢性和非排他性特征．决定了市场机制配置资源和供给公共物品的失灵。为了弥补市场机制的缺陷,需要政府发挥作用,通过公共财政预算方式解决公共物品提供问题,以满足所辖地区居民对各种公共物品的需求。但建国以来,我国一直实施“城乡分 First, the need to improve China’s rural financial transfer payment system (a) the serious weakening of the supply of rural public goods Public goods spillover and non-exclusive characteristics. It determines the failure of the market mechanism to allocate resources and supply public goods. In order to make up for the shortcomings of the market mechanism, it is necessary for the government to play a role in solving the problem of providing public goods through public finance budgets so as to satisfy the residents’ demands for various public goods under their jurisdiction. However, since the founding of our country, our country has been implementing "urban and rural areas