自１９９４年实行分税制财政体制以来，乡镇一级财政收支规模不断扩大。收支管理日趋规范，在促进社会经济繁荣发展，维护农村社会稳定，保证乡镇政府职能实现，发挥了重要作用，随着农村各项事业的大发展，目前乡镇财政运行中的矛盾越来越突出，财政收入水平趋缓，财政增收困 Since the implementation of the tax-sharing system in 1994, the size of the fiscal revenue and expenditure at the township level has been constantly expanded. The increasingly standardized management of receipts and payments has played an important role in promoting the social and economic prosperity and development, maintaining social stability in rural areas and ensuring the fulfillment of the functions of township and town governments. With the great development of various undertakings in rural areas, the current contradictions in the financial operation of townships have become increasingly prominent , The level of fiscal revenue slowed down and the fiscal revenue increased