税费改革中乡村利益张力下的村级财务困境--对中部某省T乡的观察

税费改革在切实减轻农民负担的同时，也挤压了乡村财政利益的空间，正是这一挤压使隐藏在传统乡村利益互赖格局下的乡村利益张力凸显。本通过对中部某省T乡税费改革的观察和分析，揭示出这种张力及其力量非均衡的乡村博弈所导致的村级财务困境，进而指出，农民负担问题的根本解决是与改革和调整中央与地方的财政体制及农村基层治理结构中各个层级的关系密切相关的，在这一意义上，税费体制改革与其被视为解决农民负担的灵丹妙药，不如被认为是这种整体性改革的一个环节。

The Financial Dilemma of Village under the Interests Tension in the Reform of Tax and Fee--The Observation on T Township in the Middle of China

While it has relieved the burden of peasants, the reform of tax and fee has extruded the space of village financial interests, thus revealing the interests tension concealed in the traditional pattern of interests- interdependence between the township government and village power. This paper reveals the tension and the village finance dilemma involved by uneven game theory through the observation and analysis on T township in the middle of China, and further points out that the fundamental solution to the issue of peasants' burden is closely related to the reform in financial system from central government to local governments and the relations between all strata of village governance framework. In this view, the reform of tax and fee should be regarded as a part of the integral reform rather than a good solution to the issue of peasants' burden.