目前,我国不少地方的基层财政较为困难。我国《预算法》规定,我国预算管理上将财政划分为国家、省、市、县、乡五级,故称五级财政,而基层财政主要是指县以下各级财政。村级虽然不设一级独立财政,但村是我国最基层政权组织,“无财就难以理政”,村级也存在收入的组织和支出管理问 At present, grassroots finance in many parts of China is more difficult. China’s “Budget Law” stipulates that in the budget management of our country, the government will divide the government into five levels at the national, provincial, municipal, county and township levels. Therefore, the budget finance at the grassroots level mainly refers to the finance at all levels below the county level. Although there is no independent financial class at the village level, the village is the grassroots political organization in our country. It is difficult to manage the state affairs without money, and the organization and expenditure management at the village level also exist.