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根据公共财政理论,政府的主要经济职能之一是弥补市场缺陷,提供公共产品和相应的服务。尽管在公共产品的投资上,乡镇财政获得了一定程度的财政转移支付收入,但总体来说,乡镇财政对农村公共产品的投资还处于自发和任意的状况,这在很大程度上制约了农村公共产品财政投资的增长。作者提出了创新农村公共产品财政投资机制的基本思路:建立对农村公共产品投资的财政预算评价机制、转移支付机制、投资决策机制、多元融资的引导配套投资机制、财政监督机制和公共选择机制。
According to public finance theory, one of the main economic functions of the government is to remedy market imperfections, provide public goods and provide corresponding services. In spite of the fact that township finance has obtained a certain degree of financial transfer payment income in the investment of public goods, on the whole, the investment by the township finance in rural public goods is still in a spontaneous and arbitrary condition, which largely restricts the development of rural areas Public investment in financial products growth. The author puts forward the basic idea of innovating the financial investment mechanism of public goods in rural areas: establishing the budget appraisal mechanism, the transfer payment mechanism, the investment decision-making mechanism, the diversified financing guide supporting investment mechanism, the financial supervision mechanism and the public choice mechanism for rural public goods investment.