在我国五级财政中,乡镇财政处于最基层,是国家财政体系的重要组成部分,也是乡镇政府履行各项职能的财力基础。近年来,随着社会主义市场经济的发展和财政改革的深入推进,特别是农村税费改革后,乡镇财政工作职能、任务等发生了深刻而显著的变化,一些矛盾与问题也在改革和发展中逐 In our country’s fifth-level finance, township finance is at the grassroots level, an important part of the national financial system and a financial foundation for township and town governments to fulfill their respective functions. In recent years, with the development of the socialist market economy and the further promotion of fiscal reform, profound and significant changes have taken place in the functions and tasks of township financial work, especially after the reform of rural taxes and charges. Some contradictions and problems are also undergoing reforms and development In the