乡财政作为我国最基层的一级财政，在整个财政体系中占有十分重要的地位。它既是乡政府履行其社会政治经济职能的财力保证，也是促进乡级各项事业发展，调节经济活动的重要工具。 近年来天水市乡镇财政发展较快，但由于起步晚、基础差、管理水平低、财税体制不顺等因素，一定 As the first level of finance in our country, township finance occupies a very important position in the entire financial system. It is not only a financial guarantee for the township government to fulfill its social, political and economic functions, but also an important tool for promoting the development of various undertakings at the township level and regulating economic activities. In recent years, township finance in Tianshui City has developed rapidly, but due to the late start, poor foundation, low management level, unfavorable fiscal and taxation system and other factors,