乡镇财政作为我国五级财政最基层的一级,是我国财政体系的基础环节。改革开放以来,乡镇财政建设取得了较大发展,但由于自身体制的缺陷,也产生了不少问题,尤其是乡镇财政缺口的日益扩大,阻碍了乡镇财政的正常发展,危害到了乡镇政府以及农村社会的稳定。因此,理顺 As the most grass-roots level of China’s five-level finance, township finance is the basic link of China’s financial system. Since the reform and opening up, the township finance has achieved great development. However, due to the defects of its own system, many problems have arisen. In particular, the increasing financial deficit in towns and townships has hindered the normal development of township finance and endanger the township government and rural areas Social stability. So smooth out