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乡镇财政是我国财政体系中最基层的一级财政。能否科学、合理、规范的运行,不仅关系到地方财政的兴衰,也直接影响着乡镇经济与社会的发展和基层政权的稳固。从目前现状看,乡镇财政的管理水平有了提高,财政收入也增长较快。但随着分税制财政体制的实施,乡镇财政也出现了一些不可忽视的问题,不得不引起财政部门的高度重视。
Township finance is the first level of finance in the country’s financial system. Being able to operate scientifically, rationally and normatively is not only related to the rise and fall of local finance, but also directly affects the economic and social development of the township and the stability of grassroots political power. Judging from the current status quo, the management level of township finance has been raised and the revenue of the township has also been growing rapidly. However, with the implementation of the tax-sharing fiscal system, there are some problems that can not be ignored in the township finance, which have to attract the attention of the financial sector.