党中央、国务院对解决农民负担过重的问题是十分重视的,并制定和下发了许多文件。但这一问题并没有得到实质性解决,而且在一些地方减而复增,甚至愈减愈重。一个问题若反复出现,就不能只在方法上找原因,而要着重在管理体制、政策规定等方面找规律性因素。一、财政管理体制不完善。改革开放之后,我国农村施行的是“切块包干、分灶吃饭”的财政管理体制,其财政来源主要是农村的税赋、 The Central Party Committee and the State Council attach great importance to resolving the problem of excessive peasants’ burden and have formulated and issued many documents. However, this issue has not been solved substantively, and it has been reduced or even worsened in some places. If a problem arises repeatedly, we should not only look for ways to find the cause but rather focus on the regulatory factors in terms of the management system and policies and regulations. First, the financial management system is imperfect. After the reform and opening up, the implementation of the rural areas in our country is a fiscal management system of “cutting and wrapping things and eating at different levels”. The main source of finance is the rural taxation,