近年来的农村税费改革,虽然在农民减负和规范农村财政收入方面取得了直接成效,但在相关配套改革未能同时推进的情况下,给县以下农村财政造成一定影响,导致农村公共产品供给不足。本文以广东省为例,对于农村税费改革后乡镇财政存在的问题进行了分析,进而对如何在“后农业税时代”建立和完善农村公共财政体制做出探讨。 In recent years, the reform of rural taxes and fees has achieved direct effects on reducing burdens on farmers and regulating rural financial revenue. However, under the circumstances that the related supporting reforms can not be promoted at the same time, the reform of rural taxes and fees will cause certain impacts on the rural finance under the county level and lead to the supply of rural public goods insufficient. This paper takes Guangdong Province as an example, analyzes the existing problems of township finance after the reform of rural taxes and fees, and then discusses how to establish and improve the rural public finance system in the post-agriculture tax period.