乡镇政权是维护国家和社会政治稳定的根基，在一定历史期间发挥了巨大的作 用，但随着社会发展，乡镇政府被日益严重的财政危机所困扰，这一沉重的包袱已经 成为农村经济发展和农民增收的障碍，从根本上解决财政危机已迫在眉睫。 本文采取比较研究的方法、历史研究的方法、定性分析与定量分析相结合的手段， 通过实地调研，首先分析古今中外行政区划的特点及我国建国以来乡镇政府的历次演 变；其次分析了乡镇财政产生危机的原因、表现、根源，研究认为我国乡镇财政先天 不足是导致乡镇财政危机重重决定性的因素。乡镇政府作为最基层一级政府，其权力 的无休止延展与增长十分缓慢的贫困财政构成一个永远无法和谐的矛盾，这在一定程 度上反映了生产关系与生产力，上层建筑与经济基础之间的不适应性。 本文最后运用现代管理理念和市场经济原理，充分论证当前撤销乡镇政府的必要 性和改设乡镇公所可行性，并对改设后的乡镇公所机构设置、冗员分流及公共产品提 供进行了创造性地规划和设计。研究认为改设后的乡镇公所适应加入 WTO 形势的需 要，其机构之精简、运转之高效，职能之彻底转换，对于促进农村经济和社会发展具 有极为重要的战略意义。 关键词：贫困地区 , 撤销 , 乡镇政府, 改设 , 乡镇公所II Abstract Township Government Organs is the basis of maintaining social and political stability of the state. It plays a great important role in a certain time period. But with the development of the society, Township Organs are gradually obsessed by the crisis of serious financial problems. This heavy burden has become an obstacle to develop rural economics and increase peasant’s income. We need a radical resolving to this financial crisis. This thesis used comparative method & historical method on the research, combined with qualitative analysis & quantitative analysis and field surveys. It firstly analyses the characteristics of regionalism of both ancient and modern, Chinese and foreign and all previous evolvement of Township organs since the establishment of P. R. China. Secondly it analyses the reason, performance and root of township financial crisis. The research indicates the congenital deficiency is the decisive reason of township financial crisis. As the grass-roots organization, its endless extending power and slowly increased finances make an ever-lasting contradiction. This in a certain extent reflects the inapplicability between productive relationship and productive forces, superstructure and economic base. Lastly, by using modern management idea and market economy theory, this thesis fully demonstrate the necessity of abolishment of township governments and the feasibility of setting up township official bureau. It also provides a creative planning and design for the structure installment, redundant personnel dissociation and public products of the assumed township official bureau. The research concludes that the establishment of township official bureau will be adaptable to the requirement of WTO, the simplification of governmental framework and high efficiency. It has an important significance to the development of rural economy and society. Key words: Poor—stricken areas , abolishment, Township governments , Convert, Township official bureauIII 目 录 摘要 ............................................................................................................I Abstract.............................................................................................................II 1 绪 论 1.1 课题的背景、研究现状和意义 ............................................................(1) 1.2 研究方法 ................................................................................................(2) 2 中外行政区划简述 2.1 我国历代行政区划简述 ........................................................................(3) 2.2 国外行政区划简述 ................................................................................(5) 3 建国后乡镇发展的历史沿革 3.1 建国初期的乡镇政权 ............................................................................(7) 3.2 人民公社时期的政社合一制 ................................................................(8) 3.3 改革开放后的乡镇政权 ........................................................................(9) 4 现阶段乡镇发展状况和面临的挑战 4.1 乡镇财政债务赤字的演变 ..................................................................(10) 4.2 乡镇财政危机对农村发展带来的影响 ..............................................(12) 4.3 农村税费改革对乡镇财政的影响 ......................................................(14) 4.4 乡镇财政危机产生的原因 ..................................................................(16) 5 撤销乡镇是基层政府改革的现实选择IV 5.1 撤销乡镇一级政府理论探讨 ..............................................................(19) 5.2 撤销乡镇改设乡镇公所可行性研究 ..................................................(21) 6 乡镇公所运行机制规划 6.1 乡镇公所机构设置应遵循原则 ..........................................................(24) 6.2 乡镇公所机构的设置 ..........................................................................(25) 6.3 乡镇公所运行机制规划 ......................................................................(28) 结 束 语 .......................................................................................................(34) 注 释 .......................................................................................................(35) 致 谢 .......................................................................................................(36)