2005年全国农村税费改革试点工作会议提出,要积极稳妥推进以乡镇机构、农村义务教育和县乡财政体制为主要内容的农村综合改革。中共十六届六中全会则进一步要求,完善财政奖励补助政策和省以下财政管理体制,着力解决县乡财政困难,增强基层政府提供公共服务的能力。由此,以缓解县 In 2005, the national pilot conference on rural taxes and fees reform proposed that it is necessary to actively and steadily promote comprehensive rural reform focusing on township and town agencies, rural compulsory education and the county and township financial system. At the 6th Plenary Session of the 16th CPC Central Committee, they further demanded that financial subsidies and subsidies and financial management systems below the province should be perfected, efforts must be made to address the financial difficulties of counties and townships and enhance the ability of grassroots governments to provide public services. As a result, to ease the county