农村税费改革是党中央为减轻农民负担的一项重大决策。但实施过程中也暴露出了不少问题。反映最为强烈的问题之一就是“一事一议”筹资制度。在一些经济欠发达的地方,仍存在“一事一议”资金被挪作他用现象。在农村税费改革之前,一些地方为“保开门,保吃饭”,把一些乡统筹、村? The reform of taxes and fees in rural areas is a major policy decision made by the Party Central Committee to alleviate the burden on peasants. However, many problems have been exposed during the implementation. One of the most-reflected problems is the “one thing, one bill” financing system. In some economically underdeveloped areas, there is still “one council for one thing” funds being diverted for other uses. Before the reform of rural taxes and fees, some places were “keeping the door open and protecting the food”, and some rural areas made plans to raise funds in the village.