乡镇是连接城市和农村的桥梁与纽带 ,它既有城市经济的特点 ,又有农村经济的特征。乡镇是农村这一特定区域内社会、政治、经济和文化的中心 ,是基层的一级政权机构 ,也是政府实施宏观调控的最基层部门。因此乡镇财政状况的好坏 ,直接关系到基层政权的巩固。在市场经济条件下 , Township is a bridge and link connecting cities and rural areas. It not only has the characteristics of urban economy but also has the characteristics of rural economy. Towns and villages are the social, political, economic and cultural centers of the rural area, the grassroots level organs of power and the most basic department in the government’s macro-control. Therefore, the financial status of towns and villages is directly related to the consolidation of grass-roots political power. Under the condition of market economy,