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税费改革后的乡村关系探析
引用本文:王锐.税费改革后的乡村关系探析[J].广东海洋大学学报,2009,29(2).
作者姓名:王锐
作者单位:湛江师范学院法政学院,广东,湛江,524048
基金项目:湛江师范学院重点科研项目 
摘    要:农村税费改革,在调整国家与农民经济关系的同时,也为乡村关系的发展注入了新的变量:乡镇政府职能由"管治"转向"服务";乡村财政收入减少,基层政府运转困难增加;政府权威降低,"一事一议"问题难以推行,公益事业发展缓慢。因此,税费改革后乡村关系呈现出乡对村的行政控制减弱,乡村关系趋于松散,乡村干部由原来的显性利益共同体转为隐性等新的特点。

关 键 词:税费改革  乡村关系  乡村治理

Analysis on the Town-village Relationship after the Tax-fee Reformation
WANG Rui.Analysis on the Town-village Relationship after the Tax-fee Reformation[J].Journal of Zhanjiang Ocean University,2009,29(2).
Authors:WANG Rui
Abstract:After the tax-fee reformation initiated by the central government from top to bottom,the country-village relationship has been adjusted and new variables of the town-village relationship occur.The function of the township government has changed from management-pattern to service-pattern.With the decrease of revenues and the difficulties in administration and the decrease of the authoritati veness of local government,and slow development of the commonwealth,the town-village relationship after the reformation of tax-fee has changed with the features of decreasing local government administration,loose relationship between town and village,concealed benefits for for local officials.
Keywords:Tax-fee reform  town-village relationship  village governance
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