从农村税费改革到县乡行政体制改革  

From the Rural Taxes Reform to the County and Township Administrative System Reform

作　　者：田利华[1] 陈晓东[2] 

机构地区：[1]南京财经大学财政与税务学院,江苏南京210003 [2]中国社会科学院工业经济研究所,北京100873

出　　处：《南京财经大学学报》2008年第6期42-46,共5页Journal of Nanjing University of Finance and Economics

摘　　要：目前我国农村改革从以农村税费改革为核心的农村分配关系改革,进入了以完善农村上层建筑为核心的农村综合改革的阶段。此次的农村税费改革从一开始就是一场深刻的社会变革,改革的成效有多大,改革能不能深入持久地进行下去,很大程度上取决于对基层政权主体和支出机构进行深层次的改革。乡级政府存在问题的根源在县级政府,要解决此问题,最好的出路是对县乡两级行政体制进行深入改革,从制度创新着手,打破现存的"压力型体制",重构农村行政治理结构,而不是简单撤销乡镇一级政府。At present, China＇s rural reform is from the distribution of rural reform, core of the rural taxes reform, to improve the rural superstructure as the core stage of comprehensive reform in rural areas. In October 2008, the Third Plenary Session of the CPC 17 stressed that Vigorously promote reform and innovation to strengthen the system construction in rural areas, speed up the development of rural public utilities, to promote all-round social progress in rural areas. From the beginning, the rural taxes reform is a profound social change. To a large extent depend on the reform of the grass-roots political power and expenditure of the main bodies of deep-seated reforms. The problem of government at the township level is in the government at the county level, it is necessary to in-depth reform of the administrative system, and system innovation, breaking the existing pressure-type system, reconstruction the rural executive management structure, rather than simply repeal the township level of government.

关 键 词：县乡行政体制 农村税费改革 财政体制 公共服务 

分 类 号：F810.422[经济管理—财政学]