农村公共财政制度的建立是一项长期的、渐进的系统工程。它涉及农村财政收入制度、预算管理制度方方面面。特别是现阶段农村公共财政建设在很大程度上将受现行政治、经济体制,国家财政实力,农村社会、经济发展程度等诸多因素的影响。本文旨在探索新时期农村公共财政支出框架建设的原则、目标和基本内容。 The establishment of rural public finance system is a long-term, gradual systematic project. It involves the rural financial revenue system, budget management system in all its aspects. In particular, at this stage, the construction of public finance in rural areas will, to a large extent, be affected by many factors such as the current political and economic system, the state financial strength, rural society, and the level of economic development. The purpose of this paper is to explore the principles, objectives and basic contents of the construction of rural public expenditure framework in the new era.