近年来,经济的快速发展,并没有带来乡镇财政状况的根本好转,乡镇债务大量增加,财政平衡难度加大,一部分乡镇财政甚至到了难以为继的地步。在众多因素中,下列一些原因作用显著。一、乡镇财力萎缩首先,“分税制”财政体制不完善使乡镇财政缺乏稳定的财力收入来源。1994年起我国开 In recent years, the rapid economic development has not brought about a fundamental improvement in the financial status of townships and towns. As a result, the debt of towns and townships has increased substantially, the financial balance has become more and more difficult, and part of the financial affairs of townships has even come to an unsustainable level. Among the many factors, some of the following reasons play a significant role. First, the shrinking financial resources of townships First of all, the imperfect fiscal system of the “distribution tax system” has made township finance lack a stable source of financial resources. Since 1994, China has opened