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乡镇财政是我国现行五级财政的基础环节,自上世纪80年代我国普建严格意义上的乡镇财政时起,乡镇财政所经历了职能被重视、强化、减弱以及转型的过程。尤其是在农村税费改革之后,它的建设却一直不尽如人意,真正步入管理与工作的规范化、制度化、法制化却是始于近些年的乡镇财政所标准
Township finance is the basic link of the current five-level finance in our country. Since the township finance in the strict sense of our country in the 1980s, the township finance has undergone the process of focusing, strengthening, weakening and transforming the functions of the township finance. Especially after the reform of rural taxes and fees, its construction has been unsatisfactory, the real step into the standardization, institutionalization and management of work and administration is the standard of township and town finance which started in recent years