税费改革背景下的乡镇公共财政管理

农村税费改革以后乡镇财政困境“显性化”，由于乡镇可用财力短缺进而影响到乡镇组织的正常运转。农村最基本的公共服务事业资金缺乏．乡镇财政承担的巨额债务消化困难。乡镇处于困境的深层次原因是现行的分税制体制的不完善，乡镇财政体制不合理，乡镇机构臃肿．财政转移支付制度不完善等。因此，必须大力发展地方经济，培养新的税源，增加乡镇财政收入，积极推进乡镇行政管理体制改革．转变乡镇政府职能，改革乡镇财政管理体制，加大财政转移支付力度，保障农村公共物品的必要供给。同时，采取积极有效的措施化解乡村债务等。

Public Financial Management in Township under Tax Reformation

After the reform of rural taxes and fees ,township financial difficuhies become increasingly dominant,and the shortage of financial resources available in township thereby affect the normal operation of town and township organizations.ln rural areas, the most basic public services badly lack funds,the huge debt which township finance affords faces digest difficulties.The reasons why township troubles in the big plight is the imperfection of the current tax system,the unreasonable of the township financial system and the overstaffed of its agencies,and the imperfection of the financial transfer payment system.Therefore we must vigorously develop the local economy,develop new sources of revenue to increase township revenues,and actively promote rural reform of the administrative system,change the functions of township governments,and reform the township financial management system,increase the financial transfer payment and guarteen the necessary supplies of the rural public goods.At the same time,we must take positive and effective measures to resolve the township debt and so on.