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1983年底,国家实行政社分设,组建乡政府。成立乡镇政府是国家在人民公社体制被农民抛弃后重新整合农村政治、社会和经济而做出的一项制度安排,而组建乡镇财政则是为了保障乡镇政府能有效运作。与规范的公共财政要求相比,乡镇财政职能的偏离突出表现为:(1)乡镇财政跨越公共财政的范围行事,直接组织经济或者干预农户生产,如发展乡镇企业、调整农业生产结构等。这种跨职能行事方式尽管在短时期内依靠乡村政府控制的资源和拥有的权力可获得部分财政收入,但同时也干预了市场,阻碍了私人经济的发展,引发乡镇干部与农民之间的冲突与对抗,并给乡镇财政带来了风险。(2)乡镇财政承担了部分该由中央政府承担的事务,如民兵训练、优抚、计划生育、部分农业生产支出。民兵训练和优抚是为了增强国防,属于全国性公共品,而计划生育以及部分农业生产支出并不反映农民的需求。(3)乡镇在与上一级政府
By the end of 1983, the state actually implemented a political and administrative division to establish a township government. The establishment of a township government is a system arrangement made by the state after the system of people’s commune is deserted by peasants and the rural political, social and economic reintegration. The formation of township finance is to ensure the township government can operate effectively. Compared with the normative requirements of public finance, the deviations of financial functions of townships and townships are highlighted as follows: (1) The township and village finance works across the scope of public finance, directly organizing the economy or intervening in the production of rural households, for example, developing township and village enterprises and adjusting the structure of agricultural production. Although such a cross-functional approach can obtain some revenue in a short period of time by relying on the resources and power held by the rural government, it also interferes with the market, hinder the development of the private economy and trigger conflicts between township cadres and peasants And confrontation, and to the township financial risks. (2) The township and village governments have undertaken some of the tasks that the central government should shoulder, such as militia training, special care, family planning and some agricultural production expenditures. Militia training and special care is to strengthen national defense, belong to the national public goods, and family planning and some agricultural production expenditures do not reflect the needs of farmers. (3) the township and the higher level government