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上世纪80年代,全国开始普遍建立乡镇财政。二十多年来,乡镇财政建设取得了明显成效,也经历了曲折和困难。近年来,随着农村综合改革的不断深入,乡镇理财环境发生了重大变化,乡镇财政职能发生了明显转变,乡镇财政建设进入了新的阶段。本期专题回顾总结了财政部门加强乡镇财政建设的政策措施及取得的成效,介绍了部分地区推动乡镇财政建设的实践经验。
80s of last century, the country began the general establishment of township finance. Over the past two decades, remarkable achievements have been made in the financial construction of townships and towns. They have also experienced twists and turns and difficulties. In recent years, with the continuous deepening of comprehensive rural reform, significant changes have taken place in the financial management environment in towns and townships. The financial functions of townships have undergone significant changes and the township financial construction has entered a new phase. This special issue reviews and summarizes the policies and measures and the achievements made by the financial departments in strengthening the financial construction of townships and towns and introduces the practical experience of promoting the financial construction of townships and towns in some areas.