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镇级财政是整个国家财政体制的重要组成部分,是我国现行财政支出链条的末端,是与广大农民关系最近的财政支出体制。改革开放以来,随着农村经济的发展,我国镇级财政收支规模不断扩大,镇级财政总体实力不断增强,但由于种种原因我国镇级财政的困难与日俱增。取消农业税后,虽然中央对基层各类转移支付趋于增加,但县乡财政困难尤其是镇级财政问题并没有从根本上得到扭转。因此,改革县乡财政管理体制势在必行,并已成为新农村建设的一项重要内容。
The town-level finance is an important component of the entire country’s financial system, the end of the current fiscal expenditure chain in our country, and the most recent fiscal expenditure system in relation to the vast majority of peasants. Since the reform and opening up, with the development of rural economy, the fiscal revenue and expenditures at the township level in our country have been continuously expanded, and the overall financial strength at the township level has been continuously enhanced. However, due to various reasons, the difficulties of the township finance in our country have been increasing day by day. After the abolition of the agricultural tax, although the transfer payments by the central authorities to various types of grassroots units tended to increase, the financial difficulties at the county and townships, especially at the township level, were not fundamentally reversed. Therefore, the reform of county and township financial management system is imperative, and has become an important part of the new rural construction.