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乡镇财政的演变过程可简单地归纳为建立期、发展期和转型期。在转型期对乡镇财政的建设进行了探索,形成了三种管理模式,总结出了五大特点,面临着五个方面的问题,提出了进一步加强乡镇财政建设的初步思路:一是加强乡镇财政体制建设,科学界定乡镇财政职能;二是加强乡镇财政制度建设,规范转移支付制度和“乡财乡用县监管”工作;三是加强乡镇财政机构和人员建设,实行垂直管理,落实对口指导责任。
The evolution of township finance can be simply summarized as the establishment, development and transitional period. In the period of transition, we have explored the construction of township finance, formed three kinds of management modes, summed up five major characteristics and faced with five problems, put forward the initial train of thought to further strengthen the construction of township finance: First, to strengthen the township financial system Construction and scientifically defining the financial functions of townships; secondly, strengthening the construction of the township financial system, standardizing the transfer payment system and “supervising the use of counties, townships and villages”; third, strengthening the construction of township financial institutions and personnel, implementing vertical management and implementing counterpart guidance responsibility.