摘要
"农村税费改革的实质,是要改革农村不适应生产力发展的上层建筑的某些环节"。随着这项改革的不断深化,它给农村基层组织建设提出了严峻挑战:乡(镇)村财力明显减少,基层政权组织运转困难;基层政府财权、事权不对称;基层干部角色转换困难;基层组织思想政治工作弱化。对此,应该采取相应的对策,减轻农村基层政权的财政压力,规范基层组织行为,提高基层干部的思想政治素质和科学文化素质,加强农村思想政治教育工作。
'The reform in the taxation in the countryside is in nature to change some elements of the superstructure that do not suit the development of the productivity.' The deepened reform has produced challenges to the rural grass-root organs construction: the finance at the township and village levels has been greatly reduced, leaving them in difficulty at functioning; the financial power does not match the power to handle businesses; the cadres have difficulty in shifting their roles; and the ideological work has been weakened. For this, measures should be taken to alleviate the financial pressure, regulate their conducts, improve the cadres' ideological and political qualities as well as their cultural and scientific qualities, and strengthen the ideological education in the rural areas.
出处
《宝鸡文理学院学报(社会科学版)》
2004年第6期26-29,共4页
Journal of Baoji University of Arts and Sciences:Social Science Edition
基金
陕西省教育厅专项科研计划项目(编号:O3JK2O6)“宝鸡地区农村税费改革与基层政权的重塑
关键词
农村税费改革
基层组织
乡村干部
农民
taxation reform in the countryside
grass-root organs
village cadres, farmers