随着中央对“三农”和民生问题的日益重视,各级财政资金不断向“三农”和基层倾斜,这些支农惠农强农资金中有一部分由乡镇财政负责管理,给传统的乡镇财政职能带来了挑战。而乡镇财政在职能转变与规范管理方面还存在一些突出矛盾和 As the Central Government places more and more emphasis on the issues concerning agriculture, rural areas and farmers and people’s livelihood, financial funds at all levels continue to tilt toward the grassroots level, and some of the funds for agriculture and agriculture to support agriculture and agriculture are run by the township finance departments. It brings challenges to the traditional township financial functions. However, there are still some prominent contradictions in the township finance in terms of functional changes and standardized management