乡镇财政是我国五级财政体制中最基层的,其发展不仅关系到我国基层政权的正常运转及社会的稳定,更关系到社会协调发展跟和谐社会的创建。乡镇财政是我国经济建设的基础环节,也是社会主义现代化建设的中坚力量,但乡镇财政在新形势下又不断地出现新的问题。本文就目前乡镇财政困难的现状和原因进行了简要的阐述,以及对这种困难的解决措施的概述。 Township finance is the grass-roots level of China’s five-level fiscal system. Its development not only concerns the normal operation of grass-roots political power in our country and the social stability, but also relates to the coordinated development of society and the creation of a harmonious society. Township finance is the basic link in our economic construction as well as the backbone of the socialist modernization drive. However, under the new situation, township finance has continuously emerged with new problems. This article gives a brief account of the current status and causes of financial difficulties in townships and towns, as well as an overview of the solutions to these difficulties.