当前地方财源结构变化的特征,决定了地方各级财政部门必须调整产业结构,闯出一条既有利于中央,又有利于地方的财源建设新路子。因此,乡镇财政应审时度势,根据分税制后乡镇财源结构变化的特点,转变观念,拓宽理财领域,规范财政管理。这需要以发展乡镇财政信用为突破口,采取各种行之有效的手段,积极发展乡镇经 The characteristics of the current local financial resources structure change determine that local financial departments at all levels must readjust the industrial structure and break a new path of financial resources that is beneficial both to the central government and to local governments. Therefore, the township finance should assess the situation, change the concept according to the characteristics of township financial structure after the tax-sharing system, broaden the field of financial management, standardize financial management. This requires taking the development of township financial credit as a breakthrough point and adopting all kinds of effective measures to actively develop township economy