县乡财政是我国财政体系中的基层财政，目前县乡财政困难问题频频见于报刊，笔者就不多叙。但是各地对困难的描述主要侧重于某一个或某几个方面，且以定性说明为主，而其困难程度主要是使用地方政府人均财力指标来评判，没有涉及到导致财政困难的诸多因素。因此，笔者认为建立 County and township finance is the grassroots finance in China’s financial system. At present, the financial difficulties of counties and townships are frequently seen in newspapers and periodicals. However, the descriptions of difficulties in various places mainly focus on one or several aspects, and are mainly based on qualitative description. However, the degree of difficulty is mainly evaluated by using the per capita financial indicators of local governments, and does not refer to the many factors that cause financial difficulties. Therefore, I think that established