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按分权理论规范的要求,乡镇政府与乡镇财政的职能应该是:提供适合本辖区范围内生产和农民需求的公共品和服务。这些公共品和服务包括:(1)具有外部性的、但收益和成本不外溢出本辖区的地方公共品,如公共安全、民事纠纷处理、乡村道路建设、防洪、灌溉排水、土地整治等;(2)外部收益或成本溢出本辖区,需要与上一级政府或其他辖区进行合作来提供的公共品或服务,如基础教育、卫生防疫、跨乡镇的公路建设、区域水土治理、环境保护等;(3)具有一定规模经济、收益可排他的俱乐部物品,如医疗、文化及其他一些社区福利项目。
According to the requirements of the decentralization theory and norms, the functions of the township government and township finance should be to provide public goods and services that are suitable for the production and peasants within their own jurisdiction. These public goods and services include: (1) External public goods with external benefits, but with no exception of benefits and costs, such as public safety, civil dispute handling, rural road construction, flood control, irrigation and drainage, and land remediation; (2) Public benefits or services that need to be provided in cooperation with the government at a higher level or other jurisdictions, such as basic education, health and epidemic prevention, road construction across townships, regional soil and water conservation, environmental protection, etc. ; (3) Club items with a certain economy of scale and exclusive revenue such as medical, cultural and other community welfare programs.