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乡镇政府是我国政权结构的最基层,是连接国家政权和乡村社会的纽带,背负着治理与发展地方的重任。《中华人民共和国全国人民代表大会和地方各级人民政府组织法》规定了我国乡镇政府的行政权力有七项,旨在放权乡镇,让乡镇政府有一定的自治权。乡镇政府要想实现自治,就要有坚实的经济基础。我国乡镇政府在财政自治的落实方面却面临着一系列的问题。本文针对乡镇政府的“财政自治”发展现状展开论述,列举了当前存在的问题,并提出了政策建议。
The township government is the most basic level of the constitutional structure of our country and the link between the state power and rural society. It shoulders the heavy responsibility of governing and developing the localities. The Organic Law of the National People’s Congress of the People’s Republic of China and Local People’s Government at Various Levels stipulates that there should be seven administrative powers in the township government in our country. The purpose is to decentralize the township and give the township government certain autonomy. If the township government wants to realize self-government, it must have a solid economic foundation. China’s township government faces a series of problems in the implementation of fiscal autonomy. This article discusses the status quo of township government “financial autonomy ”, lists the current problems and puts forward the policy recommendations.