“财政下乡”:农村基层政府的财政合法性问题

"Finance Building of Town Government ":on Fiscal Legitimacy of Rural Grass-roots Government

财政合法性是政治合法性的重要基础和重要方面。我国乡镇财政设立以来,在传统的财政治理体制下,农民负担的不断增加使农村基层政府的财政合法性受到了挑战。农村税费改革减轻了农民负担,改善了农村基层政府的财政合法性和政治合法性。但农村税费改革并不是对传统财政治理体制的根本改造。只有顺应社会主义市场经济和民主政治发展的要求,建立农村公共财政体制,才能根本确立农村基层政府的财政合法性。

Fiscal legitimacy is the basis and an important aspect of political legitimacy. In our country, since the formal：ion of fiscal system at the township level, the fiscal legitimacy of rural grass-roots government was challenged by the aggravation of farmer＇s burden under the traditional fiscal system. The fee-for-tax reform in rural areas does not only alleviate farmer＇s burden, but also improve fiscal and po- litical legitimacy of local governments. However, the reform does not reconstruct the traditional fiscal system fundamentally. In the future, only by building rural public finance system adaptable to the requirements and development of socialist market economy and democratic politics, can we establish the fiscal legitimacy of rural grass-roots government ultimately.