中文摘要：

基于中国式现代化背景下的两次财政体制改革都不利于农村公共服务的均等化，财税体制改革也对乡镇政权性质产生了一定影响。由于财富分配中的结构性失衡、资金使用效率低下，公共品供给领域的误区等体制性问题的存在，导致农村主要公共品供给严重不足。农村公共品供给体制改革必须从调整乡村治理结构、提高中央政府与地方政府的作用与功能以及提高农民主体地位与参与程度等方面着手。

英文摘要：

Based on the background of Chinese-style modernization of the two financial reform in rural areas are not conducive to the equalization of public services. The financial and tax system reform also had a certain impact on the nature of township regime. Because of the structural imbalance of the distribution of wealth, the inefficient of use of funds, the error of the field in the supply of public goods etc. structural problems,which led to a serious shortage of supply of public goods in rural areas. The reform of the rural public goods supply system must be adjusted from the village governance structure, and improvement of the role and functions of the central government and local government areas.