CAJ | 학술논문

围绕村委会职能及其转换问题，从考察体制赋予的村委会职能与现实中村委会的职能出发，引入国家减免农业税政策，以此作为村委会职能转换的外生变量。文章认为：这一政策的实施，使村委会的成长进入“后农业税时代”。这对村委职能向“本我”的回归既提供了体制空间，又提出了更高的要求，并进一步分析了村委会职能转换的制约因素，据此提出了转换村委会职能的政策建议。
위요촌위회직능급기전환문제，종고찰체제부여적촌위회직능여현실중촌위회적직능출발，인입국가감면농업세정책，이차작위촌위회직능전환적외생변량。문장인위：저일정책적실시，사촌위회적성장진입“후농업세시대”。저대촌위직능향“본아”적회귀기제공료체제공간，우제출료경고적요구，병진일보분석료촌위회직능전환적제약인소，거차제출료전환촌위회직능적정책건의。
Centering around the functionality shift of village committee, the authors observe the functions that are meant by the system and the actual functions that are practiced, which leads to the topic of the agricultural tax exemption, which is an ulterior variable of functionality shift of villager＇s committee. The authors maintain that implementation of this policy makes village committees step into the ＂post-agricultural tax era＂, and it provides institutional room for the return to its ＂original＂ functionality. It also raises higher demand. It further analyses the constraints for the shift of functionality of the village committees. Based on the analysis, the authors make policy suggestions on the functionality shift of village committees.