我国乡镇财政陷入困境的原因分析

乡镇级财政是我国现行五级财政的基础环节，也是最薄弱环节，近年来乡镇赤字与债务成为社会普遍关注的问题之一。随着我国逐步取消农业税，乡镇财政困境会进一步加剧。从经济发展水平及财税体制方面、政府职能转变方面以及基层政府机构增设带来的问题等方面入手，分析了造成乡镇财政困境的主要原因。

Analysis of the Causes Why the Township Finance of Our Country Is Cornered

The township finance is the fundamental link and also is the weakest link in the current five-level finance of our country, and the township defici t and debt have become one problem arousing the common attention of the society. Along with the gradual canceling the agricultural tax in our country, the diffi culty of the township finance of our country will be aggravated further. Startin g from the level of the economic development, the fiscal system, the transformat ion of governmental functions, and the problems caused by the extension of basic -level governmental organizations, etc., this paper analyzes on the main causes of the township financial difficulty.