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作者认为，乡镇企业的发展从根本上改善了国家与农民的分配关系，但同时出现了新的矛盾，主要是乡镇企业的高速发展与农业的低速发展甚至负增长的矛盾；乡镇企业的整体素质较低与宏观经济效益提高的矛盾；乡镇企业的经营组织方式落后与宏观经济效率提高的矛盾；中西部地区乡镇企业的落后与全国农民共同富裕的矛盾。因此，财税杠杆对乡镇企业进行扶持与调控的力度应同时加大。在增强调控力度方面，国家应制定明确详细的产业政策，要有科学合理的财税管理体制，中央财政要有相对充裕的财力。
The author believes that the development of township enterprises has fundamentally improved the distribution relations between the state and the farmers, but at the same time there have been new conflicts, mainly the contradiction between the rapid development of township enterprises and the low or even negative growth of agriculture; the overall quality of township enterprises The contradiction between low and macroeconomic efficiency increase; the backwardness of township and township enterprises in the way of business organization and the improvement of macroeconomic efficiency; the contradiction between the backwardness of township and village enterprises in the central and western regions and the common prosperity of farmers in the country. Therefore, the efforts of financial and taxation leverage to support and regulate township and village enterprises should also increase. In terms of strengthening regulation and control, the state should formulate clear and detailed industrial policies, have a scientific and rational fiscal and taxation management system, and the central government must have relatively abundant financial resources.