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2003年,农村税费改革在全国范围内启动,至2006年,各省、区、市均取消了农业税。与此同时,为了防止农民负担出现反弹,减轻乡村两级组织运转的行政成本,各地相继启动了税费改革的配套改革即乡村体制改革,主要是撤并乡镇、精简机构、分流人员、合村并组,有些地方还取消了村民小组长；在基层组织的职能转变上,实行市场化的改革方向,推行“花钱买服务”,促使基层组织由管制型向服务型转变。目前,随着农业税的取消,乡村体制改革的效应也开始显现。那么,改革后的乡村组织在实践中到底是如何定位的,绩效如何,换句话说就是,“改革后的农村基层组织在干些什么事?”就成为社会各界所关注的问题。
In 2003, the reform of rural taxes and charges started in a nationwide scale. By 2006, agricultural taxes were canceled in all provinces, regions and municipalities. In the meantime, in order to prevent the peasants’ burden from rebounding and to ease the administrative costs of running the rural organizations at both levels, the reform of the tax-fee system has been launched in various parts of the country, namely, the reform of the rural system, which mainly involves the removal of townships, streamlining of institutions, diversion, In the transformation of the functions of the grassroots organizations, they implemented a market-oriented reform direction and implemented “paying for services” to promote the transformation of grassroots organizations from a regulatory system to a service-oriented system. At present, with the abolition of the agricultural tax, the effects of the reform of the rural system are beginning to emerge. So, after the reorganization of the rural organizations in practice in the end how to position, how the performance, in other words, “the reform of rural grassroots organizations doing what?” Has become the concern of all sectors of society.