按照中央统一部署,目前我国农村税费改革试点工作从点到面正逐步向前推进,而“一事一议”正普遍成为解决农村公益事业发展的主要制度方式。但鉴于“一事一议”制度在理论与实践中遇到一些问题,我们认为需要发挥政府的服务功能来加以弥补,以此推动农村公益事业健康快速发展。 According to the unified plan of the Central Government, at present, the experimental work of rural tax reform in our country is gradually moving forward from point to face. The “one thing, one bill” is generally the main institutional solution to the development of rural public welfare undertakings. However, given the problems encountered in the theory and practice of the “one thing, one conference” system, we think it is necessary to make use of the government’s service functions to make up for it so as to promote the healthy and rapid development of rural public welfare undertakings.