一、对现行乡镇统筹资金制度的理性反思 (一)乡镇统筹资金制度与乡镇政府职能转换不相适应。 实际上,乡镇政府职能转换,在我国农村联产承包责任制改革伊始就已成为我国改革开放中一个突出问题。取消人民公社、建立乡镇政权是联产承包责任制这一农村生产方式变革所产生的客观要求。联产承包责任制的实行意味着:第一,人民公社所具备的作为“生产组织者和计划者”的功能自动消失,联产承包责任制使家庭成为农业生产的基本主体。第二,随着农村生产方式特别是农村生产关系的变化,要求原来由人民公社这个“政社会一”组织执行的农村社会各项政治(如农村公益事业建设、社会治安等)职能,需要由新的政权组织来替代。第三,联产承包责任制的实行,要求新建立的乡镇政府要以强化间接调节为主的管 I. Rational Reflection on the System of Overall Town and Township Funds (I) The System of Overall Town and Township Funds Unconformity to the Transformation of Township and Government Functions. In fact, the transformation of the functions of the township and town government has become a prominent issue in the reform and opening up in our country since the beginning of the reform of the rural-related contract responsibility system in rural areas. The abolition of the people’s communes and the establishment of the township government are the objective requirements arising from the reform of the mode of rural-to-village production with the responsibility system of co-generation contract. The implementation of the system of household contract responsibility system implies: First, the functions of the people’s commune as a “production organizer and planner” disappear automatically. Household contract responsibility system makes the family the basic subject of agricultural production. Second, with the changes in the mode of production in rural areas, especially in rural areas, the functions of the rural social politics (such as the construction of rural public welfare undertakings and public order and the like) that were originally organized and implemented by the “commune I” New regime to replace. Thirdly, the implementation of the responsibility system for the contract of co-generation requires the newly-established township government to strengthen the indirect regulation