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乡镇财政是乡镇经济发展、运行状况和质量效益的综合反映,是整个财政工作中的一个基础性环节。随着农村改革的不断深化以及农村经济建设与各项社会事业的全面发展,乡镇财政工作显得越来越重要,必须进一步加强建设和管理。加强乡镇财政建设和管理,首先要对乡镇财政的现状有一个全面正确的认识。应当肯定,自1984年建立乡镇财政以来,我省乡镇财政建设取得了很大的成绩,乡镇财政实力有了明显增强,为农村经济建设及各项社会事业的发展提供了有力支持。但也应当充分看到,当前乡镇财政也存在职能不全,体制不顺;投入乏力,活力不足;结构单一,效益较差等问题。有的乡镇财政赤字数额大,债务规模大等问题非常突出。这些问题如不及时加以解决,不仅会影响农村经济持续稳定发展,还会影响到农村社会的稳定和基层政权的巩固。因此,
Township finance is a comprehensive reflection of township economic development, operational status and quality and efficiency, and is a basic link in the entire financial work. With the continuous deepening of rural reform and the all-round development of rural economic construction and various social undertakings, township financial work has become more and more important and construction and management must be further strengthened. To strengthen township financial construction and management, we must first of all have an overall and correct understanding of the current situation of township finance. It should be affirmed that since the establishment of township finance in 1984, great achievements have been made in the financial construction of townships and towns in our province. The financial strength of townships and towns has been significantly enhanced, providing strong support for the rural economic construction and the development of various social undertakings. However, we should also fully realize that at present there are also some problems in township finance, such as incomplete functions, unsoundness in the system, lack of input and vitality, simple structure and poor efficiency. Some towns, townships have a large amount of fiscal deficits and large debts. If these problems are not solved in time, it will not only affect the sustained and steady development of rural economy, but also affect the stability of rural society and the consolidation of grass-roots political power. therefore,