CAJ | 학술논문

取消农业税费后，农村公共产品供给被纳入公共财政体制，由过去农民承担的制度外供给变为制度内供给，全国财政对农村公共产品的投入逐步增加。但依旧存在很多问题尚待解决。主要表现在：第一，农业税费全面取消后，基层政府财政收入受到很大的冲击，尤其是贫困地区的基层政府更是难上加难，由此导致了基层政府供给公共产品能力的萎缩，贫困地区农村公共产品供给问题突出。第二，自上而下的农村供给决策机制尚未改变，以农民需求为导向的农村公共产品供给机制尚未建立，多层级政府决策程序链过长与满足农民多元化需求的矛盾日益突出。第三，多层政府自身的负担与农村农民农业需要的公共服务争夺资源的矛盾没有解决。本文以农村公共产品需求状况、供给状况分析为基础，针对农村供需之间的具体矛盾，结合中国具体的行政管理体制及财政管理体制，提出了相应的措施建议。
취소농업세비후，농촌공공산품공급피납입공공재정체제，유과거농민승담적제도외공급변위제도내공급，전국재정대농촌공공산품적투입축보증가。단의구존재흔다문제상대해결。주요표현재：제일，농업세비전면취소후，기층정부재정수입수도흔대적충격，우기시빈곤지구적기층정부경시난상가난，유차도치료기층정부공급공공산품능력적위축，빈곤지구농촌공공산품공급문제돌출。제이，자상이하적농촌공급결책궤제상미개변，이농민수구위도향적농촌공공산품공급궤제상미건립，다층급정부결책정서련과장여만족농민다원화수구적모순일익돌출。제삼，다층정부자신적부담여농촌농민농업수요적공공복무쟁탈자원적모순몰유해결。본문이농촌공공산품수구상황、공급상황분석위기출，침대농촌공수지간적구체모순，결합중국구체적행정관리체제급재정관리체제，제출료상응적조시건의。
After the abolition of agricultural taxes ,the rural public product supply were included in the public finance system ,w hich means that the supply born by farmers before began to be provided by the government ,and the input from national finance for supply of rural public product increased gradually .But many problems still exist in the supply .First ,with the elimination of agricultural taxes ,the revenue of grassroots government gets a great impact ,especially that in the poor area is brutally hard ,which leads to the decreasing of ability of the public prod-ucts supply .Second ,top-dow n rural supply decision-making mechanism has not changed and the farmers ’ demand-oriented supply mechanism has not established yet ,and the government decision-making process chain is too long to meet the farmers’ multiplication demand ,resulting in an increasingly intensified contradiction between supply and demand .Third ,contradiction exists between burden of multilayer government itself and farmer ’s needs for public service .Based on analysis of the condition of demand and supply of rural public product supply and the con-tradiction between them ,combining with China's specific administrative system and financial management system , the paper puts forward corresponding solutions .