税费改革后农村水利面临的问题及

针对我国进入新世纪党的十六大提出的“全面建设小康社会，开创中国特色社会主义事业新局面”的奋斗目标，提出“三农”问题、国家水安全问题对于全面建设小康社会至关重要，并进一步说明了水利与“三农”的关系，水利与全面建设小康社会的关系，水利如何适应农村税费改革的需要、肩负起“水利是农业命脉”的责任与践行“三个代表”重要思想的关系；按照马克思恩格斯关于“扬弃”的观点和方法，提出要历史地辩证地看待农村税费改革中将被取消的劳动积累工和义务工（简称“两工”）的由来与历史作用；第三，指出了取消“两工”后农村水利所面临的困难和问题，并对其产生的原因从内外因、主客观上进行了分析；阐明了问题的因果关系，并结合我国实际情况，从劳动积累工政策、投入政策、组织实施政策、管理工作政策等方面提出了加强新时期农村水利建设的政策建议。

Problems and Policy Suggestions for Rural Water Conservancy after Fees-to-Tax Reform

With an aim at the objectives of realization of well-off society and creation of a new phase of socialism cause with China characteristics, which are proposed by the 16th Congress of the Communist Party of China, the relationship between the three-agricultural problems, the national water safety and the realization of well-off society is expatiated; the relationship between the water conservancy and the three-agricultural problems, and the relationship between the water conservancy and the well-off society are also accounted for; the necessity of the water conservancy to meet the demand of the fees-to-tax reform, and the responsibility of water conservancy for implementation of the Three-Representations Thought are discussed in this paper. According to the Adopting or Discarding Principle and the methods of Marxism, the author proposes to view historically and dialectically the origin and the historical role for the annulment of the accumulation labor and compulsory labor contributions in the fees-to-tax reform; points out the difficulties and problems of rural water conservancy after the annulment of labor contribution, and analyzes the causes for the problems from the intrinsic and external factors subjectively and objectively. The reasons and the results of the problems are also studied. And several policy suggestions for strengthening the rural water construction in the new era from the aspects of labor accumulation policy, labor input policy, organization and implementation policy and management policy are proposed by integrating the real situation of the country.