一、乡村两级财力匮乏 农村税费改革后,伴随着农民负担减轻这一改革初衷的实现,农村乡村两级财力发生了剧烈变化。由于农村税费改革一方面剥夺了乡村两级直接向农民收费的权力,另一方面减少了政策外财力,乡级财政收入迅速减少,村级减收幅度更大,相当一部分村难以支撑,机构运转日益艰 I. Lack of financial resources at the village and countryside levels After the reform of rural taxes and fees, with the peasants’ burden relieving the realization of this reform principle, the financial power at rural and urban levels has undergone drastic changes. Because of the reform of rural taxes and fees, they have deprived the rural authorities of directly charging their peasants fees on the one hand, and on the other hand, they have reduced the external financial resources of their policies, the fiscal revenue at the township level has rapidly decreased, the reduction at the village level has been even greater, and quite a few villages have found it hard to support them. Increasingly difficult operation