一、完善县、乡财政体制的背景从1994年建立财政分税制财政体制以来,随着市场经济体制以及各项财政预算制度改革的深化,特别是免除农业税后,乡镇政府职能发生了很大变化,现行县、乡财政体制本身存在的缺陷与问题也逐渐显现出来。主要体现为乡镇对转移支付依赖性过 I. Improve the Background of the Financial System of County and Township Since the establishment of the fiscal revenue-sharing system in 1994, with the reform of the market economy system and various budgetary and budgetary systems, and especially the exemption of agricultural taxes, the functions of township and town governments have undergone great changes. The defects and problems existing in the current financial system of counties and townships have also gradually emerged. Mainly reflected in the township dependent on the transfer payments