“后税改时代"的村务公开与民主管理——对湖北及若干省市的调查与分析  

Village Transparency and Democratic Management in Post - Tax - Fee Reforms --Survey and Analysis of Village Self - governance in Several Provinces and Cities

作　　者：项继权[1] 

机构地区：[1]华中师范大学中国农村问题研究中心

出　　处：《中国农村观察》2006年第2期49-56,63,共9页China Rural Survey

摘　　要：免除农业税标志我国农村税费改革进入一个新的时期,也为村民自治的发展提供了更大的发展空间。但是,税费改革及免税之后,村民自治也面临的一些新的困难和问题,其中最为突出的是村务公开和民主管理及村民自治面临着财政、制度和技术的困难。本文通过对我国若干省、市的调查,考察和分析税费改革及免除农业税对村民自治及村务公开的积极和消极的影响,探讨“后税改时代”村务公开和民主管理的制度、技术及财政基础,以进一步完善和促进村民自治的发展。The reform of agricultural tax free' has promoted development of villagers autonomous, however, it also reduces the financial source of village committee and results in some new difficulties and the questions in village organization and democratic management. Based on survey and investigation of Village Self - governance in several provinces and cities, this article analyzes the influence of the reform of agri cultural tax free on the village finance, organization and democratic management, and provides some suggestions for promoting village transparency, improving democratic management and strengthening village financial foundation in Post - Tax - Fee Reform Era.

关 键 词：村务公开 村民自治 “后税改时代” 

分 类 号：F272.93[经济管理—企业管理]