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我国古代乡一级财政萌茅于何时,从史料来看,可以说始自距今二千六百多年的战国时期。据《管子·小匡》记载,春秋时期的齐国已经有了乡一级的行政设置,但是否设有专门管理乡一级财政的官吏,至今还没有可靠的史料能够证明。《周礼》一书也有“五州为乡”的记载,但《周礼》一书,史家多认为是后人托名周公所作,不足为信,所以不能断言乡一级设置始自西周。
At the time when the fiscal level of the ancient township level in our country was located, from the historical data, it can be said that it originated from the Warring States period of more than 2,600 years. According to the records of “Guan Zi Xiao Kuang”, during the Spring and Autumn Period, Qi State already had the administrative setup at the township level. However, there is no credible historical data to prove whether there is any official who specializes in the management of township finance. “Zhou Li,” a book also has “five states for the township,” the record, but “Zhou Li,” a book, historians and more descendants of the week that the letter made by the author, not a letter, it can not be asserted that the township level set from Western Zhou Dynasty.