小城镇建设是带动中国经济社会发展的大战略，尽快建立小城镇公共财政基本框架是小城镇发展的基本要求。因此，必须创新小城镇公共财政管理体制，实行综合财政预算管理；必须建立和完善多元化的城镇投融资体制；必须建立农村多层次、多形式的社会保障制度和全方位、全过程的小城镇财政监督管理新机制 The construction of small cities and towns is a grand strategy to promote China’s economic and social development. Establishing the basic framework for public finance in small towns as soon as possible is a basic requirement for the development of small towns. Therefore, we must innovate the management system of public finance in small towns and implement the integrated fiscal budget management. We must establish and improve a diversified system of investment and financing in cities and towns. We must establish a multi-level and multi-form social security system in rural areas and an all-round and small-scale town Financial supervision and management of new mechanisms