党的十五届三中全会指出:“发展小城镇,是带动农村经济和社会发展的一个大战略”。要实施这一战略,在小城镇综合配套改革中,必须认真解决现行小城镇财政管理模式中存在的几个问题。一、小城镇在县、镇两级政府间财政分配关系中处于劣势,镇自主财力非常有限我国自70年代末、80年代初以来,作为处理政府间财权、财力分配关系的预算管理体制,先后采用了“分灶吃饭”、“财政包干”和“分税制”等不同类 The Third Plenary Session of the 15th CPC Central Committee pointed out: “Developing small towns and cities is a major strategy for boosting rural economic and social development.” To implement this strategy, in the comprehensive reform of small towns, we must conscientiously solve the existing problems in the current small town financial management. First, the small towns in the county, the two levels of government financial distribution at a disadvantage, the financial resources of the town is very limited China since the late 1970s, early 1980s, as the intergovernmental government to deal with the distribution of financial and financial resources between the budget management system, Adopted the “sub-kitchen meal”, “financial package” and “tax system” and other different types