我国改革开放以来不断增加的小城镇，是城乡结合部城市化、工业化的增长点，在“两个转变”（即向市场经济体制模式的转变和向集约型经济增长模式的转变）中具有特殊的意义。大体而言，小城镇的财政，属于我国地方财政各级次中最为基层的乡镇财政的一部分，具有独特之处，其职 The growing number of small towns since the reform and opening up in our country was the growth point of urbanization and industrialization in the urban-rural integration part. It has special characteristics in the “two transformations” (that is, the transition to a market economy system and the intensive economic growth mode) Meaning. Generally speaking, the finance of a small town belongs to the most grass-roots township finance at all levels of local finance in our country and has its own unique features.