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[按]自1994年财税体制改革以来,在总体财政形势好转的背景下,在全国大范围的地区,县乡财政却出现严重入不敷出,相当一部分县乡都陷入严重的公共财政危机。有关人士指出,这一问题不是一个简单的经济问题,它已经严重影响了基层政权的顺利运转和农村社会事业的发展,成为影响农村政治和社会稳定的重要因素。如果说农民负担问题不彻底解决就有可能重蹈“黄宗羲定律”的覆辙的话,那么县乡财政危机不化解,重陷这一历史怪圈同样也难以避免,因为县乡公共财政危机是造成农民负担屡减不轻的重要内因,而县乡公共财政危机与农民负担作为当前三农问题矛盾激化的显象,又有着内在的必然的联系,都是城乡二元体制病因的外化和折射。
Since the fiscal and taxation system reform in 1994, in the context of a general improvement in the fiscal situation, a tremendous amount of fiscal deficits have been incurred in counties and counties in a large part of the country. Many counties and townships have fallen into grave public-finance crises. The source pointed out: This issue is not a simple economic issue. It has seriously affected the smooth operation of the grassroots government and the development of social undertakings in rural areas, and has become an important factor affecting rural political and social stability. If the issue of peasants’ burden is not completely solved, it is possible to follow the same mistakes made by Huang Zongxi’s law, then the financial crisis in county and township will not be resolved and the historical cycle of collapse will be equally unavoidable because the public finance crisis in county and township will burden the peasants However, the public finance crisis of county and township and peasant burden, as the manifestation of the current intensification of contradictions between agriculture, rural areas and farmers, are inherently and inevitably linked to the externalization and refraction of the causes of the urban-rural dual system.