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当前县乡财政存在着财政收入在增收空间受到限制等众多困难,对农村公共产品的供给存在重要影响。本文认为,应该采取减少政府层级和财政层级,提高运行效率；重新界定县乡政府职能,合理化分政府与市场的职责；创新公共产品供给制度,实现“单中心”向“多中心”的转变；建立县乡民主理财机制,实现地方财政民主治理；推进配套改革等措施,实现农村公共产品供给的有效实现。
At present, there are many difficulties in the financial administration of counties and townships, such as the limited revenue available to them in increasing their incomes, which have an important impact on the supply of rural public goods. This paper argues that we should take measures to reduce the level of government and finance to improve operational efficiency; redefine the functions of county and township governments; rationalize the responsibilities of government and market; innovate the supply system of public goods so as to realize the transformation of “single center” to “multiple centers” We will establish a democratic financial management system for counties and townships to bring about democratic governance in local governments and promote complementary reforms so as to realize the effective realization of rural public goods supply.