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一、乡镇财政的发展现状和面临的问题 根据财政部门的统计,到1994年,中国的乡镇建制数为4.63万个,其中已建立财政所的达4.5万个,占现有乡镇数的92.7％;已建立乡镇国库的1.26万个,占27％。1994年全国乡镇财政总收入为786.9亿元,其中预算内收入496.5亿元(按分税制后新口径计算),占全国地方预算内收入的21.5％;占县级财政收入的48.4％。 1994年,全国乡镇财政预算内收入超过500万元的乡镇2719个,超千万元的乡镇共计1157个,主要集中在广东、江苏、浙江、上海(分别为222个、218个、212个和133个);超亿元的乡镇14个。其中广东省顺德市大良镇1994年乡镇预算内财政收入达2.89亿元。这些乡镇在目前的统计概念中都包括在小城镇的范畴。
I. Status Quo and Problems Facing the Development of Township Finance According to the statistics of the financial departments, by 1994, the number of townships and towns established in China was 46,300, of which 45,000 were established as public finance offices, accounting for 92.7% of the existing townships, ; 12600 township treasuries have been established, accounting for 27%. In 1994, the total revenue of townships and townships in the country was 78.69 billion yuan, of which the revenue within the budget was 49.65 billion yuan (calculated according to the new formula after the share-sharing system), accounting for 21.5% of the total local revenue and 48.4% of the county-level revenues. In 1994, there were 2,719 townships and townships that exceeded 5 million yuan in the township budget, and 1157 townships and towns exceeded 10 million yuan, mainly in Guangdong, Jiangsu, Zhejiang and Shanghai (222, 218, 212 and 133); over 100 million townships 14. Among them, Daliang Town, Shunde City, Guangdong Province, in 1994, the revenue from the township and town budget reached 289 million yuan. These townships are included in the category of small towns in the current statistical concept.