On The Theoretic And Practical Study Of Local Public Finance Under The New Rural Reconstruction Background

New rural construction is that CPC Central Committee coordinates the overall layout of China modernization construction, builds a well-off and harmonious socialist society in an important strategic decision. Proposed the construction of"the production developed, the life ample, the local custom civilized, the village accommodate, the management democratic"as the goal of the socialism new countryside and manifested the rural economy, political, cultural and the social development request. Comprehensively in the new situation, which indicates the direction for solving the"three agricultural"problems. However, as the leadership of the local government of new rural construction, as many of their own problems, she is not competent leadership of new rural construction. This paper based on the theory and practice to explore solutions of the local financial difficulties to support the new rural construction.From the socialist new rural construction and improving the local financial system closer ties, it is recognized that the financial system and the development of economic and social is synchronization and consistency in historic main task. In this paper, studying the local fiscal problems under the new rural construction background, simultaneity, putting the new rural construction into the environment of the local financial actuality to be examined, analyzed the local financial facing some problems which is solved or not a matter related to the key to the success or failure of China's new rural construction.This article believed that, the most important task of new rural reconstruction is tradition agriculture reconstruction, on the basis of analyzing the china's agriculture low level balanced and the possible evolution paths. This paper educed the conclusion that China must breakthrough the factor that blocked out of low level balance. Reform the present villages and towns government administration system; changes the active local public finance system; firmly shut off the pipeline that it has been imbibing agriculture surplus; the provincial level and the central finance must increase transfer payment to local public finance and the large scale aggrandize investment on human capital is the way of breakthrough the barrier of low level balance. It is for the local financial work to provide guidance.Besides, this paper based on Federal Financial Theory and the principle of division of powers Bastable hierarchy theory of public goods. Come to our county finance reform and how to take effective measures to building new rural reconstruction.