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●小城镇需要大发展，这已成为共识；●小城镇没有独立的财政收入，只好向上级财政“讨价还价”， 讨价之外便是变相“摊派收费”；●若将小城镇建成一级财政部门，则有重走老路之虞；应借鉴国外成功经验，以地方自治构筑新的小城镇财政体系。
● It is a consensus that small towns need great development. ● There is no independent financial revenue for small towns. Instead, they have to “bargain” with higher-level governments and bargain out “apportioned” charges. ● If small towns and cities are to be built into first-level financial departments , Then there is the danger of re-walking the old road; we should learn from the successful experiences of other countries and build a new small-town fiscal system with local autonomy.