At present , several comflicting relationships gradually emerge in the model of " township governing and villagers ' autonomy " in china : the conflicts between township government and villagers ' committee ; the conflicts between villagers ' committee and the party branch ; the conflicts between the finance rights and the thing rights ; the conflicts between villagers ' committee and collective economy organization 摘要目前，在我国乡村治理过程中， “乡政村治”的治理模式日益显现出几大持续性的矛盾关系：乡镇政府与村委会矛盾、村委会与村党支部矛盾、乡镇政府的财权与事权矛盾、村委会与村集体经济组织矛盾。
From the broad sense , futures trading legal responsibility has civil , administrative and criminal responsibilities , futures trading civil legal responsibility is the important measure for protecting the bussiness rights of main body of futures trading legal relation ~ ship 期货法律责任从广义上来讲有民事、行政、刑事责任。期货民事法律责任是指侵害国家的、集体的财产或者他人财产权、人身权的行为。期货合同民事法律责任是保护期货法律关系主体商事权利的重要措施。
After the discussion of the present situation and the problems and defects in the legislation of finance in china in part three , the present research proposes that the legislation of finance in china can be improved by raising level of legislation , choosing the right objective model , which includes the legislation of specification of application and administration , the legislation of the power in financial revenue and expenditure , and the legislation of transferred payment 四、中国财政体制立法之完善。这部分是本文的重心所在，通过对我国财政体制立法现状的分析，指出我国低层级立法的弊端与不足。着重从提升立法层次、目标模式选择、事权界定、财政收支权限的划分及转移支付立法的完善等方面提出了新的立法构想。
Suggestions : first , to continue to deepen the reform of agricultural tax and fee in order to establish modern agricultural tax system . secondly , to relimit rural government " s business and rights . thirdly , to cancel township and town " s finance in some provinces and apply new system of four levels government and three levels finance 关于对策建议有四点:第一，以建立现代农业税收制度为目标，继续深化农村税费改革;第二，重新合理划定乡镇政府的事权，使其事权与财权相对称;第三，鉴于乡镇财政的困难和特殊，在部分省区取消乡级财政，实行四级政府三级财政的体制;第四，以经济均衡化为终极目标，不断改革现行的财政体制。
Based on overall investigation on the situation of water resources , the status quo of development of water conservancy and the problems in investment management for multi - purpose water conservancy project ( abbreviated to mwcp in the following ) in our country , from the viewpoint of economics , the thesis analyses the characteristics of those aspects of water resources under market economy condition such as property rights , supply and consumption , and so on 在全面分析我国水资源状况、水利发展现状以及综合利用水利工程投资管理中存在的问题基础上，论文从经济学角度分析了市场经济条件下水资源产权、供给消费等方面的特征，对综合利用水利工程的经济特征进行了分析，总结了综合利用水利工程的成本效益分析方法，提出了资产界定的方法，这些方法为弄清综合利用水利工程政府投资的事权范围、民间资本的引入深度等问题奠定了基础。
The last section is the exploration of countermeasure of peasants " tax burden problem . in this section , the author analyzed suggestions such as agricultural tax institution reformation , local government debt problem , education institution reformation and allocating finance and truncheon power in all levels governments , foundation of low cost government . at last , the author indicated only protecting peasants " property rights by constitution and laws , can we solve the problem clearly 正文第四部分：农民负担问题的对策探讨本部分分别从农业税制改革、地方债务问题、教育制度改革、土地产权制度改革以及转换政府职能、合理配置各级政府财权与事权、建立廉价政府等对策的现实可行性问题做了相关分析，最后指出只有通过运用宪法和法律保护公民的财产权利才能从根本上解决农民负担问题。
Its existent abuse : ignoring the adverse effect on compulsory education due to economic difference among districts and that of city and countryside , increasing the unbalance of educational development ; ignoring the duty of high ? evel government , going against the macroscopic regulation performed by the government ; ignoring the unity of local government ' s affair and property right , increasing finance weight of county and countryside area , influencing the education quality 它存在的弊端：忽略了地区和城乡经济差异对义务教育的不利影响，加大了教育发展的不平衡；忽略了高层政府的责任，不利于政府的宏观调控；忽略了地方政府事权与财权的统一，加大了县乡财政负担，影响了教育质量。
Chapter 3 checks and balances of governmental powers and responsibility , it goes deep into the political power of multi - level governments , suggests the idea that a multi - level , inter - governmental fiscal relationship is also a mechanism of checks and balances , which can prescribe government ' s responsibility to all levels , made governments responsible for their duty , both to carry out the functions and to spend the money 第3章政府间权力制衡与责任归属。从考察分级财政制度所依托的政府权力结构入手，论证分级财政制度在本质上就是一种分权制衡与分级治理的约束框架，能够界定各级政府的责任归属，让财权与事权结合起来，并提升政府的治理绩效。
( a ) tax rules is not perfect ; ( b ) executing tax law is not strict ; ( c ) finance constitution is not exist ; ( d ) legislative power of taxation is not clear ; ( e ) the power of finance and administration does not differentiate in constitution ; ( f ) the law of financial transfer payment is blank ; ( g ) the level of tax legalization is too low ; ( h ) tax administration of justice is short of supervise system , and so on 我国国内税收竞争正逐步出现愈演愈烈的态势,究其原因主要是税收法制不健全与税收执法不规范。财政宪法的缺失、税收立法权限的划分不清、财权与事权在宪法层面界定不明、财政转移支付法律制度的缺失、税收立法级次过低、税收执法不严、税收司法制度缺乏监督机制等多种原因造成了有害税收竞争。
