乡镇财政是国家财政的重要环节。从目前来看尽管大多数乡镇财政收支规模还不太大,但其一收一支关系到广大农村的经济发展、社会安定和农民脱贫致富,关系到基层政权建设。所以,乡镇政府和财政部门必须提高认识,把乡镇财政建设放到重要议事日程上,并主要从以下四个方面加强乡镇财政建设。(一)把加强财源建设的着力点放在调整结构上。加强乡镇财源建设,是分税制条件下增加地方财政收 Township finance is an important part of state finance. For now, though most townships have not yet reached a large fiscal revenue and expenditure scale, the economic development, social stability and peasants’ getting rid of poverty and getting rich by the incomes and expenditures of a large number of rural areas are related to the building of grassroots political power. Therefore, the township governments and the financial departments must raise their awareness and put the township financial construction on the important agenda. The government should strengthen the financial construction of the townships from the following four aspects. (I) Focusing on strengthening the construction of financial resources on structural adjustment. To strengthen the construction of township financial resources is to increase local revenue under the tax-sharing system