笔者在农村调查中发现,农村实行税费改革后,一些村或是为了化解村债,或是为了解决、提高村干部报酬,或是为了解决奖金来源和来人招待等资金不足问题,便打起过渡期农村“两工”(即劳动积累工和农村义务工)的主意,把工当钱来用,并有突击滥用“两工”之嫌。或是利用年初经过有“权”部门批准 In the rural survey, the author found that after the introduction of tax and fee reform in rural areas, some villages either solved the village debts or increased their remuneration for village cadres or solved the problem of lack of funds such as the source of bonuses and the reception of visitors. Starting from the idea of ​​“two workmen” in the transitional period (ie, labor accumulation workers and rural volunteers), they used their workers’ money as a pretext and misused them as “two workers”. Or use the beginning of the year after the “right” department approval