自从2000年拉开农村税费改革的大幕后,全国各地的改革工作便轰轰烈烈地展开了,从试点情况看,农民负担确实减轻了,改革的效果十分明显,受到了广大群众的欢迎。但随着改革的不断深入,一些问题也逐渐暴露出来,其中最突出的问题是村级经费严重不足,基层组织运转困难。村级政权作为基层组织,如果运转出现问题,不但会影响当地的经济和社会 Since the opening of the reform of rural taxes and fees in 2000, the reform work in all parts of the country has been vigorously launched. From the pilot’s point of view, the peasants’ burden has indeed eased. The effect of the reform has been very clear and has been welcomed by the broad masses. However, with the continuous deepening of the reform, some problems have gradually been exposed. The most prominent problem among them is the serious shortage of funds at the village level and the difficulties in running the grass-roots organizations. As a grass-roots organization, village-level regimes will not only affect the local economy and society if problems arise in their operation