我国经济转型过程中“,三农”问题的重要性日益突显,随之而来的是一系列重大改革方案纷纷在农业较集中地区开始试点。本文试图运用发展经济学中的社会项目评估方法,以正在试行的农村税费改革为研究对象,分析其所带来的社会效益和可行性。 The importance of the issue of “agriculture, rural areas and farmers” in our country’s economic restructuring has become increasingly prominent. Followed by a series of major reform programs, pilot projects have been started in areas where agriculture is more concentrated. This article attempts to use the social project evaluation method in development economics and takes the pilot reform of rural taxes and fees as the research object and analyzes the social benefits and feasibility it brings.