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德国是一个经济发达的西方工业国家。德国小城镇(市)建设比较完善、发展比较快,他们建立了一套管理科学、运行规范、职能健全的小城镇公共财政体系,在德国小城镇建设与发展的过程中发挥着重要的促进和保证作用。一、小城市(镇)财政机构设置。德国财政机构与政体层次相适应。联邦政府设立联邦财政部,州政府设立州财政部,地方政府设立地方财政局。财政部与财政局之间没有隶属关系,每一级财政为本级政权服务,财权随政事运转,各级财政部门归属同级政府领导。上一级
Germany is a economically developed western industrialized country. Small towns (cities) in Germany are relatively well-developed and develop relatively fast. They have established a set of public finance systems for small towns with scientific management, standardized operation and sound functions. They play an important role in promoting the development and construction of small towns in Germany Guarantee effect. First, the small city (town) financial institutions set. German financial institutions and the level of government to adapt. The federal government set up the Federal Ministry of Finance, the state government set up the state finance ministry, the local government set up the local finance bureau. There is no affiliation between the Ministry of Finance and the Bureau of Finance. Each level of finance serves the governments at the same level, and the fiscal power operates with the government. Financial departments at all levels belong to the same level of government. upper level