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学界普遍认为,税费征收过程中乡村干部因为相互需要形成的利益群体将在农业税取消后因缺少必要的利益纽带而瓦解。然而,对乡村干部利益群体的理论溯源表明,这一“应然”性判断在不少乡村并不能够为实践所印证,理论推演与社会实践二者之间的不一致凸显出后农业税时代乡村研究中存在的两个问题,即对乡村非正式制度及其资源配置模式在乡村实践层面的作用机制缺乏深入探究,对城乡二元结构的新变化及其对农民行动选择影响力的忽视。
The academic community generally believes that during the process of tax collection and payment, the interest groups formed by the rural cadres for mutual needs will collapse after the abolition of the agricultural tax because of the lack of necessary necessary ties of interest. However, the theoretical trace to the interest groups of rural cadres indicates that this “due” judgment can not be proved in practice in many villages. The inconsistency between theoretical deduction and social practice highlights the post-agricultural tax There are two problems in rural research in the era, that is, the lack of in-depth exploration into the mechanism of the rural informal system and its resource allocation model in rural practice. The new changes in urban-rural dual structure and neglect of the influence of peasant action choices .