磐安县属浙江省欠发达县,下辖20个乡镇,乡镇财政一直极为困难,1997年全县乡镇财政收入仅为878万元,完成财政收入任务的仅6个乡镇,而当年赤字乡镇却达16个之多,账面赤字余额为640万元,还有未反映的隐性赤字和负债为2000多万元,是当年全县乡镇财政收入的两倍多。乡镇财政负债过大既影响了乡镇政府工作的开展,也挫伤了乡镇干部的工作积极性,成为影响社会稳定的不安定因素。从1998年起磐安县从完善乡镇财政体制、规范乡镇政府行为、提高乡镇财政消赤减负能力着手,出台了一系列政策和措施。经 Pan’an County is less developed counties in Zhejiang Province, under the jurisdiction of 20 townships, township finance has been extremely difficult, in 1997 the county township financial revenue was only 8.78 million yuan to complete the task of fiscal revenue only 6 townships, but then the deficit township has reached As many as 16, the balance of book deficit was 640 million, there are still not reflected the hidden deficits and liabilities of more than 2000 million, is the county township financial revenue that year more than twice. The excessive financial debt of towns and villages not only affected the work of township government, but also dampened the enthusiasm of cadres at township level and became unstable factors that affected social stability. Since 1998, Pan’an County has made a series of policies and measures from perfecting the financial system of townships and towns, standardizing the behavior of township and town governments and improving the ability of township governments to eliminate deficits and reduce taxes. through