摘要
从农村公共商品供给的角度来看 ,农民负担过重的原因主要有五个方面 :公共商品范围不清、层次不清 ;上下级政府职责范围不清 ;采用“自上而下的”决策机制 ;公共生产机构不受农民约束 ;公共商品成本分摊采取税费、集资、摊派和罚款等多种形式。减轻农民负担应从上述几个方面着手构建合理的农村公共商品供给机制 ,建立真正意义上的农村公共财政。
Reasons for the farmers' heavy burdens can be found basically in the following ways: unclear boundary for the range and level of public goods; blurred division of responsibilities between different level of government and different departments of government; 'top-down' decision mechanism; lack of constraint from the farmers over the production of public goods; varied, irregular ways in sharing costs of public goods production. All the problems exist in these respect must be addressed before farmers' burdens can be really lightened and rural finance institution be established.
出处
《山西财经大学学报》
北大核心
2002年第6期52-56,共5页
Journal of Shanxi University of Finance and Economics