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乡(镇)村财务关系,本质上是农村社会再生产过程中所体现的国家、集体和农民之间的经济利益关系,也可以说是三者之间的分配关系。然而,建国后,我国乡(镇)、村、农民之间的财务关系长期以来是不清晰、不规范的。人民公社时期财务资源的“一平二调”,改革以来日益严重的乱集资、乱摊派、乱收费及乱支出等,都反映了这种不规范特征及危害。目前的农村税费制度改革是乡(镇)村财务关系(主要是分配关系)的重大调整,它对乡(镇)、村、农民之间的财务关系势必产生重要影响。如何适应税费改革,完善乡(镇)村财务管理。规范乡(镇)村财务关系,是迫切需要研究的重要理论和实践问题。本文将通过简要回顾建国以来我国乡(镇)、村、农民之间财务关系的历史沿革,并运用现代产权理论、制度变迁理论加以评析,试图对分析当前农村税费制度改革下的乡(镇)、村、农民财务关系,以及完善乡村财务管理提供一些有益的启示。
The financial relationship between township (town) village is, in essence, the economic interest relationship between the state, the collective and the peasantry reflected in the process of rural social reproduction. It can also be said that the distribution relationship among the three. However, after the founding of New China, the financial relations between the townships (towns), villages and peasants in our country have long been unclear and irregular. The “one level and two levels” of financial resources during the People’s Commune period, the increasingly serious chaotic fund-raising, the indiscriminate apportionment, the indiscriminate charging and indiscriminate spending since the reform all reflect this non-standard feature and harm. At present, the reform of the rural tax and fee system is a major adjustment of the financial relations (mainly the distribution) of the township (town) village. It is bound to have a significant impact on the financial relations among townships (towns), villages and farmers. How to Adapt to the Reform of Taxes and Fees and Improve the Financial Management of Villages (Towns). To standardize the financial relationship between townships and townships is an important theoretical and practical issue that urgently needs to be studied. This article will review the historical evolution of the financial relations between township (town), village and farmer in our country since the founding of the People’s Republic of China, and use the theory of modern property rights and institutional change to analyze and analyze the rural (town ), Village, farmer’s financial relationship, as well as improve the rural financial management to provide some useful inspiration.