近年来,随着农村税费改革的深化,诸如乡镇机构臃肿、农村义务教育管理体制不顺、农村公共物品严重缺乏等矛盾日益凸显,尤其是农业税免征后的县乡财政体制与现阶段新形势之间的矛盾较为突出。要化解这些矛盾,必须遵照温家宝总理提出的农村综合改革的要求,进一步深化县乡财政管理体制改革。 In recent years, with the deepening reform of rural taxes and fees, such as bloated township institutions, rural compulsory education management system is not smooth, the serious lack of public goods in rural areas and other conflicts have become increasingly prominent, especially after the exemption of agricultural tax county and township financial system and the current stage of the new The contradiction between the situation is more prominent. In order to resolve these contradictions, we must follow the requirements of the comprehensive rural reform proposed by Premier Wen Jiabao and further deepen the reform of the financial management system in counties and townships.