自1994年实施分税制以来的实践证明,乡镇财政实行“分灶吃饭”体制,是较为彻底的一种改革模式。它有利于克服吃财政“大锅饭”的弊端,调动乡镇抓发展、抓收入的积极性,转变乡镇政府理财观念和开辟新财源的思路。但作为新生事物,尚要有一个逐步完善的过程。因此,笔者认为,要想不断巩固和发展这一体制,必须因地制宜地引入“标准化收支”概念,建立地区间财力相对均衡机制,做好以下四方面的工作。一、采用划分税种的方式,界定标准收入基数科学界定收入范围和基数,是乡镇“分灶吃饭”财政体制实施的基本前提。用前三年平均值或某个年份实现收入为基数测算未来一定时期的收入,采取“递增上交包干”和“递减补助包干”、“超收全留、超支不补”等方式,一定三 Since the implementation of the tax-sharing system in 1994, the practice has proved that the implementation of the “fiscal subsidies” system by township and town finance is a more complete reform model. It helps to overcome the shortcomings of eating big pots of rice, mobilizing the development of townships and townships, grasping the enthusiasm of incomes, changing the concept of township government’s financial management and opening up new sources of finance. However, as a new life, we still need to have a gradual improvement process. Therefore, in my opinion, if we want to continuously consolidate and develop this system, we must introduce the concept of “standardization of revenue and expenditure” according to local conditions, establish a relative equilibrium mechanism of inter-regional financial resources, and do well in the following four aspects. First, the use of the method of dividing taxes, define the standard income base Scientifically define the scope and base of income, is the basic prerequisite for the implementation of the township Using the average of the previous three years or the income realized in a certain year as the basis to calculate the income in a certain period in the future, adopt the principle of “increasing the amount of subsidies paid” and “decreasing subsidies”, " Other ways, some three