解读乡级财政改革的社会基础——从行政体制与农村社会性质看乡级财政改革

Reform of Public Finance on Township Level

当前我国基层财政面临着严重的危机,财政的合法性与有效性受到挑战与质疑,通过对乡镇权力结构的分析,可以看出乡镇本身处在压力型行政体制下,这一体制对乡镇财政产生了强大的压力,基层财政秩序混乱,从农村税费改革到农业税的逐步取消,并未根本解决基层财政的问题,以当前农村社会的性质为前提,解读乡级财政改革的三种思路,可以认为理顺基层财政秩序的现实选择是进行“县政乡派”的行政体制改革,并在此基础上取消乡级财政。

Public finance on township level is faced with serious crisis, and legitimacy and effectiveness of public finance are challenged. The analysis of power structure makes it clear that township works under the pressurized system, which imposes huge pressure on finance on township level. The reform of fee-to-tax and abolishment of agriculture tax can not totally resolve the issue. By analysis of difference reform suggestions, this article deals with the fact that the best choice is to abolish finance on township level.