一提起乡镇财政体制,大家自然就会联想到收支范围以及上解与补助,然后是一些数字,也就是通常所说的基数。这种理解上的片面,使一些地区在乡镇财政发展中忽视了乡镇财政的整体建设,一些乡镇不重视财务管理,眼睛盯在上级财政部门核定的财政收 When we mention the financial system of villages and towns, we naturally think of the range of receipts and expenditures as well as the solutions and subsidies. Then we will come up with some figures, which are commonly referred to as the base. This one-sided understanding has led some regions to neglect the overall construction of township finance in the township financial development. Some towns and towns do not attach importance to financial management and focus their attention on the revenue collection approved by the higher-level finance departments