税费改革与我国乡镇政权角色分化

【作者】 鲍国政；

【导师】 王邦佐； 孙关宏； 郭定平； 刘建军； 桑玉成；

【作者基本信息】 复旦大学 ， 政治学理论， 2009， 博士

【摘要】 本文立足于这样的认知:20世纪80年代以来,随着党和国家政权工作重点的变化,政府职能在转变中也发生了分化。在农村,与乡镇政权职能分化的有关的主要因素有两个:一是由村民自治引发的农村基层自治制度的曲折发展,二是国家财政税收政策的演变。政府法律赋予乡镇政权作为农村基层自治组织的指导者地位,而乡镇政权有自己的利益;作为公共权力机构,要提供公共产品、要维持自身运作,都必须依赖一定的财政收支模式。在研究了相关学术成果和历史资料后,作者发现:这两个因素与乡镇政权职能分化现象之间决非简单的因果关系就能说清楚的。这是本文写作的缘由。本文提出的基本问题是:乡镇政权的职能分化与村民自治、国家财税制度三者之间究竟存在着怎样的基本逻辑关系?具体地说,从村民委员会产生以来,乡镇政权的态度为什么会发生经常性的变化、特别是其基本态度是消极的?这种态度及行为选择与其自身的利益需求、财税制度之间有什么对应的关系?解决了这些问题,才能进一步理顺中国现代化进程中农村社会的基层自治和基层政权建设之间的关系,从而管窥中国特色的社会自治与国家治理之间在未来的合理关系。本文以时间顺序为纵向轴线、以乡镇政权在同一时期的不同职能为横向轴线,运用政府职能理论和社会角色理论分析乡镇政权的职能演变与分化的过程,展示其社会角色形象——乡镇政权对于村民自治组织村委会经历了从扶持型监管到共谋型监管的角色转化过程。在公共事务中又同时具有“控制者”和“旁观者”的双重身份角色。乡镇政权作为农村基层公共资源的角色从传统的汲取者、分配者演变为经营者;新税费政策实施后,乡镇政权面临着国家反哺农村的“传递者”的角色困境。本文认为:必须立足于社会转型、现代国家建设的大历史视角,审视乡镇政权在税费改革背景下的角色分化问题,才能确定乡镇政权未来的基本职能。乡镇政权负有指导、支持村民自治的责任,某种意义上,仍然要承担对基层民主一定的规制作用。因此国家要借鉴中国传统社会和西方的基层自治经验,在新的税费政策实施后要考虑建立更为合理的税费制度;同时对乡镇政权的职能、结构有更合理的制度安排,并鼓励乡镇政权大胆探索管理基层社会的多种途径,以保证乡镇政权在有效运作的同时,真正实现其指导者的政府职能,以逐渐与基层社会融合,成为真正的基层自治政权,为构建现代国家、现代社会创造合格的社会单元。更多还原

【Abstract】 This disertation recognizes that the functions of township governments have split while they are transforming with the Party and centre government’s policy focus. In the countryside, the causes that township governments’ role split lie in two points----one is the Autonomous System of grass-roots society; the other is the changes of public finance receipt and expenditure policies. Township governments have their own benifis although they are given the roles as instructors for autonomous orginzations of grass-roots society; as public power, township governments rely on public finance receipt and expenditure system if they would carry out the duty of providing public products. So the questions of the disertation are, whether township governments choose to behave for public aims in the autonomous affairs or not, is there any factors from their own benefits and the changing public finance receipt and expenditure policies?Will township governments transform their roles in the Autonomous System from controller to instructors , helpers and arbiters ? Only when we find answers of these questions can we understand the relationship between autonomous orginzations and township governments,then the relationship between social autonomous and state control in future China.The hypothesis of the paper is that, township governments’ role in the Autonomous System changes with the changing of public finance receipt and expenditure polcies, they decide what role they should be occording to inner logic of the market .The paper reveals the process which township governments changed and split their roles in Autonomous System , fefering ordinate axis of time going and different roles of township governments at the same time .In Autonomous System , township governments used to change themselves from supporters of Villager Committee to conspirators while they act as controllers.In public affairs, they are controllers while they are controlled by country governments. In absorbing public finance receipt and expenditure system , township governments transformed themselves from absorbors to cadre / businessman while continuing absorbing. Township governments are now facing Dilemma as passers of the state -returns-nurturing to the countrysides.The first conclusion is that , when people think and locate why and how township governments’ role split in the Autonomous System with changes of public finance receipt and expenditure polcies, they should look this question in the sight of a big history for social transformation and the building of modern state, so that people can confirm the future way of township governments; people should face the social division brought by modernization and market economy, so that they can deal with different roles of township governments’; only occording to the basic rules for democracy development in China , can people construct an efficient Autonomous System of grass-roots society in the countrysides which has the function of democratic autonomy.The second conclusion is that township governments are endowed with the duty to instruct and support the villagers’ autonomy , therefore, they should offer some regulations for this kind of democracy. So the Central Government should quote the expierence of grass-roots autonomy in traditional Chinese society and the West countries.Especially a reasonal system of taxes and expenditure should be built after the new reformation, so that township governments can perform their main role of instructors, and combine with grass-roots society in the coutrysides to become real autonomic governments, to creat standard social units for modern state and modern society.更多还原