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乡镇财政是我国最基层的一级财政。乡镇财政自恢复建立以来，为推动地方经济发展发挥了积极有效的作用，已成为国家财政的重要组成部分，但乡镇财政发展过程中普遍存在赤字问题，严重影响了乡镇财政的健康发展。本文结合浙江实际，从剖析浙江省乡镇财政赤字的现状着手，认为造成乡镇财政赤字的原因是多方面的，要解决乡镇财政赤字问题，必须在完善体制的前提下，从开源、节流、加强管理。
Township finance is the most basic level of finance in our country. Since the restoration of township finance, it has played an active and effective role in promoting the development of local economy. It has become an important part of state finance. However, the deficit problem is commonly found in the development of township finance, which has seriously affected the sound development of township finance. Based on the actual situation in Zhejiang Province, this paper analyzes the status quo of the township fiscal deficit in Zhejiang Province. The reasons for the township fiscal deficit are many. To solve the township fiscal deficit problem, we must improve the system, management.