庄河市、普兰店市、瓦房店市是大连市北部山区的三个经济落后、财政困难的市,有些乡镇财政连正常的政权建设和事业发展也难以保证。针对这种情况,大连市在进行了充分调查测算的基础上,调整“北三市”乡镇财政管理体制,确保乡镇政府职能的发挥。按分税制要求,划分县(市)、乡镇两级财政收入范围,以1994年为基期年,确定乡镇 Zhuanghe City, Pulandian City and Wafangdian City are three economically backward and financially difficult cities in the northern mountainous area of ​​Dalian City. Some townships and counties have difficulties in ensuring the smooth construction of their political power and their career development. In response to this situation, Dalian City, on the basis of a full investigation and calculation, adjusted the financial management system of towns and townships in the “northern three cities” to ensure that the functions of township and town governments play their roles. According to the requirements of the tax-sharing system, the county / city and township levels of financial revenue are divided into districts, and the base year of 1994 is defined as the township