中文摘要：

分析了现有农村公路财政资金转移支付方式的缺陷，以效率与公平为原则，以运输需求与财政能力为目标，提出了一种新的农村公路财政资金转移支付方式。确定了运输需求量和标准交通量，计算了农村公路的投资金额，根据上级政府与下级政府的支付比例与地方政府财政能力，确定农村公路财政资金转移支付金额。运用SPSS统计分析软件，以咸阳市11个区县为例比较了2种支付方式。研究结果表明：2种支付方式的补助金额排名与财政能力排名的相关系数分别为-0．755与0．309，显著度分别为0．007与0．355；运用现有支付方式计算了11个县区的2个指标相近度，2个值为0．50，4个值在[0．20，0．30）之间，剩下的5个值全部小于0．20；运用新的支付方式计算相近度，有2个值为无穷大，1个值为1．00，2个值为0．50，5个值在[0．20，0．30）之间，只有1个值小于0．20。可见，新的支付方式比较合理，兼顾了效率与公平。

英文摘要：

Abstract： The defects of current transfer payment mode of financial fund for rural highway were analyzed. The efficiency and the equality were taken as principles, the transportation demand and the financial ability were taken as objectives, and a new transfer payment mode was put out. The transportation demand and the standard traffic volume were confirmed, and the investment amount of rural highway was calculated. Based on the payment proportion of the higher government and the lower government and the financial ability of local government, the transfer payment amount of financial fund for rural highway was finally confirmed, and the differences of the two modes were compared by using the data of 11 country towns in Xianyang City obtained by using statistical analysis software SPSS. Research result shows that the correlation coefficients of subsidy amount rankings and financial ability rankings for the two modes are --0. 755 and 0. 309 respectively, and their saliencies are 0. 007 and 0. 355 respectively. When the relative approach degree of the two rankings is calculated by using the current mode, 2 values are 0.50, 4 values belong to [0.20,0.30）, and 5 values are all less than 0.20. While 2 values of the relativeapproach degree computed by using the new mode are infinite, 2 values are 1.00, 2 values are O. 50, 5 values belong to [-0.20,0.30）, and only 1 value is less than O. 20. Obviously, the new mode is rational and is consideration to efficiency and equality. 5 tabs, 3 figs, 19 refs.