“九五”时期,我国要确立包括乡镇在内的省以下分税制财政体制。乡镇财政区别于县及其以上各级地方财政的显著标志,在于其收支范围除了包括预算内和预算外两块资金以外,还包括自筹资金一块。所谓乡镇自筹资金,是指乡镇政府按照国家政策和上级政府规定的范围,经乡镇人代会批准,向本乡集体经济组织和农民筹集的不列入国家预算、不上缴上级财政、由乡镇政府统一分配、统一管理的资金。从其性质上看,乡镇自筹资金具备财政性资金的两个根本特征,即筹集的无偿性和为了满足财政职能的实现,因此,它也不应游离于国家预算管理之外。规范乡镇 During the “Ninth Five-Year Plan” period, China should establish a fiscal-by-tax system under the provincial level that includes the townships and towns. The distinguishing mark of township finance from that of the local governments at and above the county level lies in that the scope of revenues and expenditures includes, in addition to the budgetary and extra-budgetary funds, a self-financing fund. The so-called township self-financing refers to the township government in accordance with the provisions of national policies and higher levels of government approved by the township people’s congress, to the township collective economic organizations and farmers raised are not included in the state budget, do not turn over superior finance by the township Government unified distribution, unified management of funds. By its nature, township self-financing has the two basic characteristics of fiscal funds, namely, the gratuitous nature of the fund-raising and the fulfillment of the fiscal functions. Therefore, it should not be free from the state budget management. Standardize the township