CAJ | 학술논문

一直以来，我国实行的城乡分割的公共财政政策造成了农村基础设施供给严重不足，农村教育文化、卫生、社保等发展滞后，资源要素向城市快速流动，农村劳动力转移缓慢，城乡收入差距不断扩大，农村消费品市场份额持续萎缩等一系列的问题。因此，在新农村建设中，要从建立规范的城乡统一税制、调整国民收入分配结构、扩大公共财政覆盖农村的范围、加快县乡财政体制改革、加强政府对农村的公共服务等五个方面实行城乡统筹的公共财政政策。
일직이래，아국실행적성향분할적공공재정정책조성료농촌기출설시공급엄중불족，농촌교육문화、위생、사보등발전체후，자원요소향성시쾌속류동，농촌노동력전이완만，성향수입차거불단확대，농촌소비품시장빈액지속위축등일계렬적문제。인차，재신농촌건설중，요종건립규범적성향통일세제、조정국민수입분배결구、확대공공재정복개농촌적범위、가쾌현향재정체제개혁、가강정부대농촌적공공복무등오개방면실행성향통주적공공재정정책。
These years, because our country has been carrying out the public financial policies which have separated cities from countries, there have been serious problems on the basic settings and supplies in villages. Education, culture, sanitation, social insurances have been left behind. The resources in villages are moving into cities. The labors in villages are transferring slowly. The distance of income between cities and villages is becoming larger. The amount of the consumption from the villages is withering. Therefore, while we build the new villages, unified tax policy between cities and villages should be made. People＇s income distribution should be adjusted. The scope that public finance covers in the villages should be enlarged. The financial policies in villages and counties should be reformed more quickly. Government＇s public service for the villages should be strengthened. The public funancial policies of planning the cities and villages should be carried out from the above five aspects.