乡镇财政是我国财政体系的基石,是乡镇政府用于管理乡镇经济和社会发展的重要手段和杠杆。历年来,乡镇财政部门从生财、聚财、用财入手,为组织国家财政收入,促进基层各项事业协调发展做出了突出贡献。但是近十几年来,伴随着我国经济的持续快速发展和各项财政改革的不断深入,乡镇财政反而愈发困难,城乡生活条件和收入差距愈发明显,各种社会矛盾愈发突出,出现这种窘境的原因何在?又有什么良方可治?多镇财政难题近年来,乡镇财政收入停滞不前,甚至下滑,直接导致乡镇可支配财力减少,加上经济发展不平衡和事权财力不匹配等因素,更加重了乡镇财政负担。以管窥豹,就四川什邡市为例,2015年全市一般公共预算收入15.78亿元,而镇级收入仅有0.15亿元,占比1%;在支出方面,尽管通过县级财政安排了大量转移支付资金,也仅仅能够实现乡 Township finance is the cornerstone of China’s financial system and an important means and lever for township and town governments to manage the economic and social development of townships. Over the years, the township financial departments have made outstanding contributions to the organization of state revenue and the coordinated development of various undertakings at grass-roots level through making money, collecting wealth and using money. However, with the sustained and rapid economic development in our country and the continuous deepening of various financial reforms in recent decades, township finance has become more and more difficult. As urban-rural living conditions and income disparities have become increasingly evident, various social conflicts have become increasingly prominent, In recent years, the township fiscal revenue stagnation or even decline, a direct result of the township can reduce the disposable financial resources, coupled with the imbalance in economic development and the power and financial resources do not match And other factors, more emphasis on township financial burden. In order to have a look at the leopard, in Shifang City, Sichuan Province, for example, in 2015 the city’s general public budget revenue was 1.578 billion yuan while the town-class income was only 15.0 million yuan, accounting for 1% of the total. In terms of expenditure, The payment of funds, but also can only achieve the township