我国以市场化为取向的渐进式改革道路决定了一系列的渐进式制度安排,中国复杂的国情和改革的难度决定了乡镇财政与基层政权建设必须采取渐进式改革的方式稳步推进。在改革目标和具体步骤上,近期目标主要是要落实好农村税费改革,确保农民负担不反弹;中远期目标则是实现从乡镇有限自治到社区完全自治。 China’s gradual reform of the market-oriented road decided a series of gradual institutional arrangements, China’s complex national conditions and the difficulty of reform determines the township fiscal and grassroots political power must be taken to promote gradual reform steadily. In terms of the objectives and specific steps for the reform, the immediate objective is to implement the reform of rural taxes and fees so as to ensure that the peasants’ burden does not rebound. The long-term goal is to achieve a complete autonomy from the limited autonomy of the towns to the complete autonomy of the community.