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改革开放以来,大连市乡镇财政不断发展壮大,职能作用也在逐渐增强。但是,应当看到,乡镇财政仍是市财政体系中的薄弱环节,目前面临着许多问题。～是分税制财政体制实施后,乡镇财政管理体制还不规范,一些区、市、县在财力划分上,存在弱化乡镇财力的现象。二是税务机构分设后乡镇财政与地税
Since the reform and opening up, the township finance in Dalian has been continuously developing and expanding, and its functions and functions have also been gradually enhanced. However, it should be noted that township finance is still the weak link in the city’s financial system and many problems are currently faced. After the implementation of the tax-sharing fiscal system, the financial management system of townships and towns has not yet been standardized. Some districts, cities and counties have weakened the financial resources of towns and townships. Second, the tax agencies after the township financial and local taxes