在进行了二十多年的经济体制和政治体制改革后，我国社会政治经济生活中都出现了一些新的矛盾和困难。财政作为社会政治经济的综合反映，在这二十多年中也经历了困难——好转——困难这样一个周期。目前，财政仍处于困境之中，地方财政，尤其是县乡财政的困难仍在加剧。造成地 After more than 20 years of economic and political reforms, some new contradictions and difficulties have emerged in the social, political and economic life of our country. As a comprehensive reflection of the socio-political economy, finance has also experienced a period of difficulty-improvement-difficulty in these two decades. At present, finance is still in a dilemma, and the financial difficulties of local governments, especially those in counties and townships, are still increasing. Cause