权力资源、生活机会和财政体制--论我国"三农"问题及农村税费改革思路

本文通过建立“财政社会学”理论框架和运用财政社会学分析方法，对我国历史上长期以来的“三农”问题进行研究。作者认为，“三农”问题，包括农民负担过重的问题，其根源在于我国国家集权型财政体制和农村、城市之间不当的权力资源配置格局，解决问题的根本出路在于彻底改变我国传统的财政体制，建立农村城市协调发展的工商基础型公共财政体制，实行民主财政。

Power Resource, Living Opportunity and Public Finance System: Exploring the Issue of Countryside, Farmer and Agriculture in Our Country and Train of Thought on Tax -fee Reformation in Countryside

This paper studies the Issue of Countryside, Farmer and Agriculture, which lasts long in China's history, through building Public Finance Sociology theoretical framework and applying the analytical method of Public Finance Sociology. In the opinion of the author, this Issue of Countryside, Farmer and Agriculture, including the overburden of farmers, stems from the centralized public finance system and the improper power resource allocation layout. The fundamental way-out lies in the thoroughly reforming the traditional public finance system in China, setting up public finance system based on the industry and commerce which coordinates the development of countryside and city, implementing democratic public finance.