关键词： 财政分权, 政治激励, 农村公共财政

Abstract: By comparison and analysis the financial income and outcome development trend of governments at provincial,city and county levels from 1993 to 2008,the result shows the weakness of rural public finance.Moreover,as the main target of political promotion,short-term GDP and financial income lured local government officials to invest the limited rural financial resources into a one-way promotion championship and therefore weakened the rural public finance.In the new rural construction,we should：(1) resolve the debt of local governments and increase public financial investment in rural areas,(2) improve and regulate the system of fiscal decentralization and political incentives,regulate the financial authority and powers,and perfect fiscal decentralization system,and (3) plan functional areas,reform assessment and incentive system,and strengthen the construction of rural public finance.

Key words: fiscal decentralization, political incentive, rural public finance