中文摘要：

我国财政在收入、支出及管理方面,在城乡有着明显不同的制度安排。二元财政作为二元经济体制的构成部分,是在新中国成立后的特定历史时期形成的,经历了计划经济时期、市场经济过渡时期、民生财政时期三个阶段。通过测度二元财政强度,发现前两个阶段二元财政好转和恶化交替出现,第三个阶段二元财政改善是主要趋势。现阶段,二元财政具有新特征。二元财政改革的方向是实现城乡基本公共服务均等化。只有通过合理财政分权,协调地区差异,加大支农力度,规范政府行为,打破城乡二元结构的壁垒,才能从根本上解决二元财政问题。

英文摘要：

The public finance in terms of revenue, expenditure and management, has significantly different institutional arrangements in urban and rural areas of China.Dual finance as the composition of binary economy system was formed in the specific historical period after the foundation of China.It experienced three stages：the planned economy period, the market economy transition period and people＇s livelihood fiscal period.Through measuring the dualistic financial strength, it is discovered that dual finance appeared better and worse alternately in the first two stages, binary fiscal improving is the main trend in the third stage.At present, binary finance has new characteristics.The direction of the reform is to realize the equal basic public services between urban and rural areas.The problem of dual finance has to be solved by reasonable fiscal decentralization, coordination of regional differences, increasing the intensity of supporting agriculture, standardizing government behaviors and breaking the barriers of urban and rural dual structure to fundamentally.