在我国现行的五级财政中，县乡财政比较困难，尤以乡镇财政为甚。具体直观的表现是：乡镇无法保证财政供养人员的工资发放，无法保证财政供养机构或单位的运转经费。为了解决这一现实问题，构建县乡一体的公共财政支出框架不失为一种改革思路。一、乡镇财政无法消化固有的债务 In the current five-level government finance in our country, county and township finance is more difficult, especially in township finance. Specific and intuitive performance is: the township can not guarantee the payment of financial support staff wages, financial institutions can not guarantee the operation of institutions or units funding. In order to solve this realistic problem, it is a kind of reform mentality to construct the framework of public finance expenditure integrated with county and country. First, the township finance can not digest the inherent debt