我国大部分人口居住在农村,乡镇财政部门担负着为广大农村社会成员提供公共物品和服务的重大职能,缓解乡镇财政困难,探索乡镇财政管理的新机制成为当前一个迫切课题。本文结合笔者多年从事乡镇财政审计工作的经验,指出当前我国乡镇财政体制之中存在的弊端,并给出相关乡镇财政体制重构的建议。 Most of the population in our country live in rural areas. The township financial departments are shouldering the major functions of providing public goods and services to members of rural communities. It is an urgent task to alleviate the financial difficulties of townships and to explore new mechanisms for the financial management of townships. Based on the author ’s experience in township financial audit for many years, this article points out the shortcomings existing in the current financial system of townships and towns and gives some advice on the reconstruction of township financial system.