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制度理性假设认为,在制度变迁过程中,利益相关者为了适应制度的变迁会不断调整自身的行为,从而实现自身利益或效用的最大化。《农业税条例》的废止是一场巨大的农村变革,无论对于政策目标团体一农民,还是政策执行者一乡镇干部来说都是一件利益攸关的大事。本文以福清市新厝镇为个案剖析了农村各主体在农业税收政策变迁过程中的行为变化,并对如何克服消极制度理性行为提出政策建议。
Institutional rational hypothesis that in the process of institutional change, stakeholders in order to adapt to changes in the system will continue to adjust its own behavior, so as to achieve their own interests or utility maximization. The abolition of the Agricultural Tax Ordinance was a huge rural reform that was a major stake in both the policy-target group and a peasant, as well as policy executor and township cadre. This article takes Xincuo Town of Fuqing City as an example to analyze the behavior changes of rural main bodies in the process of agricultural tax policy change and put forward policy suggestions on how to overcome the negative behavior of rational behavior.