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乡镇财政作为我国财政体系中的基础环节,建立十多年来获得了快速发展,实力不断增强,为保证基层政权的正常运转,支持和促进农业和农村经济的全面发展,加快农民脱贫致富奔小康步伐,缓解地方财政特别是县级财政困难,促进国家财政体系的健全和完善,都发挥了重要作用。同时也应看到,当前乡镇财政的状况与其应承担的职能作用还不相适应,各地需要再接再厉,不断探索,勇于实践,努力开创财政工作新局面。在建立社会主义市场经济体制,继续完善分税制财政体制的新时期,乡镇财政工作面临着一些有利的形势:其一,从本世纪末到下世纪初,是我国建立起比较完善的社会主义市场经济体制,全面实现第二步战略目标,并向第三步战略目标迈进,为下个世纪中叶基本实现现代化奠定坚实基础的关
As a basic link in China’s financial system, township finance has enjoyed rapid development over the past decade and its strength has been constantly enhanced. To ensure the smooth operation of grass-roots political power, support and promote the all-round development of agriculture and rural economy and accelerate the peasants’ It has played an important role in alleviating the financial difficulties of the local finance, especially the county level, and promoting the soundness and improvement of the national financial system. At the same time, we should also see that the current situation of township finance is not compatible with the functions it should undertake. All localities need to redouble their efforts and continue to explore and practice in an effort to create a new situation in financial work. In the new period of establishing the socialist market economic system and continuing to improve the tax-sharing fiscal system, the township financial work faces some favorable situations: First, from the end of this century to the beginning of the next century, China has established a comparatively perfect socialist market economic system , Comprehensively realize the second-step strategic goal, move forward with the third-step strategic goal and lay a solid foundation for the basic realization of modernization in the middle of the next century