中文摘要：

随着经济体制改革和财政体制改革的逐步深入，公共财政建设日益成为社会各界关注的焦点之一，而农村公共财政建设是公共财政建设的深化与延续。从个案分析的角度对西藏农牧区公共财政建设的制约因素进行深入探析，结合西藏农牧区的特殊情况，给出西藏农牧区公共财政建设的政策建议，对西藏农牧区公共财政的建设具有重要意义。

英文摘要：

With the development of the reform of economic and financial system, the construction of public fi- nanee has become one of the focuses on which people from all circles keep their eyes. Public financial con- struction in rural areas is the deeper and consequent results of the public financial construction. From the per- spective of case study,to analyse the restricting factors about public financial construction of the agricultural and pastoral areas in Tibet,and to propose suggestions combined with the special situation of Tibet.It has great significance for public financial construction of the agricultural and pastoral areas in Tibet.