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新时期乡镇财政职能与地位研究江苏、山东、青海省财政厅联合课题组一、建立和发展乡镇财政的客观必然性财政是一个历史范畴，是随着国家的产生而产生的。乡镇财政作为我国财政体系中最基层的一级财政，它的产生和发展是与乡镇政权的建立和发展联系在一起的。（一）乡镇政...
Research on the Functions and Status of Township Finance in the New Era Jointly Supported by Jiangsu Provincial Department of Finance, Shandong Province and Qinghai Province I. Objective Necessity of Establishing and Developing Township Finance Fiscality is a historical category that has arisen with the emergence of the state. Township finance, as the first level of finance at the grassroots level in China’s financial system, is linked with the establishment and development of the township government. (A) township government ...