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乡镇财政作为基层财政组织,是中国财政不可缺少的重要组成部分,对财政职能的有效发挥起着基础性作用。乡镇财政好坏与否直接影响着农村的政治稳定、经济发展、社会进步。目前我省农村一部分乡镇财政比较困难,人不敷出,收支矛盾突出,有的还出现巨额债务,使得乡镇干部及教师的工资迟迟得不到兑现,有些乡镇欠发工资面超过50%,少数乡镇欠发工资达半年之久,而且部分乡镇政府和村级组织运转困难,这严重地制约着农村经济的发展,
Township finance, as a grass-roots financial organization, is an indispensable part of China’s finance and plays a fundamental role in the effective functioning of the fiscal functions. Whether the township finance is good or bad will directly affect the rural political stability, economic development and social progress. At present, a part of villages and towns in rural areas of our province are in financial difficulties because they are not able to make ends meet. Outstanding contradictions between income and expenditure have led to huge amounts of debts. As a result, the wages of township cadres and teachers have not been honored. Some townships owe over 50% , A few townships owed less than half a year’s wages, and some township governments and village-level organizations run difficult, which seriously restricted the development of rural economy,