税费改革后农村公共服务提供机制的比较研究——基于湖北与浙江农村的调查

税费改革对我国东西部地区农村公共服务提供机制有着不同的影响。通过分析我国农村公共服务提供机制改革的目标与思路,运用湖北与浙江农村实地调查资料,实证研究税费改革后两地农村公共服务的变革差异、改革经验及存在的深层体制问题,这一切,对农村公共服务提供机制的改善有极大的帮助。

Comparative Study on the Providing Mechanism of Public Service in Rural Areas after the Tax Reformation: Based on Investigation in Hubei and Zhejiang

The tax reformation has different influences on the providing mechanism of public service in chinese east and west rural areas.By analyzing the goal and thinking of the reform and applying practical investigation materials of Hubei and Zhejiang,the paper empirically studies the differences,experiences and the in-depth system question of rural public service in the two places after tax reform.It indicates that such reform in Hubei effectively solved the simplifica- tions of organizations and personnel,and laid the foundation for raising the utilization efficiency of transfer payments. However,such kind of reform pattern from bottom to top does not adapt to the east rural areas.In addition,the coordina- tion between the senior branch of function management and local governments is of necessity.