The reasons of small town ’ s liability have three aspects . the first reason is that there are various reasons forming the debt ? ? slowly development of economy result in deficiency of capital , and the randomness and nonstandard expenditure cause serious waste . the second , the rigidity financial expenditure spends in wage , education , road , irrigation construct and rising in payment , and the asymmetric bread between financial power and working power in management system 乡镇债务形成的原因多种多样,客观分析起来,乡镇债务形成的原因多种多样,既有经济发展缓慢导致乡镇财源不足,也有开支的随意性和不规范导致浪费严重;既有工资、教育、道路、水利建设和加薪等刚性财政支出过大,也有财政管理体制方面财权和事权的不对称留下的缺口;既有投资决策失误背上包袱及其他历史遗留问题,也有乡镇机构臃肿、冗员过多增加开支的因素。
It is opposite to the current positive financial policy and has affected negatively the development of wholesale and retail trade and catering services , banking and insurance . according the regressive result , the growth of the tertiary industry tax during 1995 - 2000 is in a large part due to the enhancing of collection and management in taxation . and the initiative reason lies in the incomplete financial management system and tax collection and management model 经测算， 1995 - 2000年第三产业税收增加总额中30 . 05的部分来自税收征收率的加强，大大高于同期第二产业19 . 58的比例，这说明第三产业税收负担水平不断提高很大程度上是依靠税收征管力度加强和产业税收政策调整取得的，而并非经济增长的自然结果，更为深层次的原因则在于我国不完善的财政管理体制和税收征管模式。
With the implementation of tax dividing fiscal managing system , fiscal transferring payment conforming with it came into use formally in 5 main forms : system compensation , special subsidy , tax return , transitional period fiscal transferring payment , year - end settlement subsidy 而随着分税制财政管理体制的实施，与分税制相适应的财政转移支付制度在也正式出现，先后形成了体制补助(或上解) 、专项补助、税收返还、过渡期财政转移支付、年终结算补助等五种主要形式。
This thesis is divided into three paragraphs : first , defining the concept and the system of the village and township finance management ; secondly , expatiating on the history and the actuality of the village and township management ; thirdly , putting forward the ways to improve and strengthen the village and township finance management . the first paragraph , from the point of view of theory , is to study the concept and function and characteristic of the village and township finance , and also the form of the system of the village and township finance management , what ' s more , to point out its commonness which the national finance has and its particularity and complexity 本文分三大部分：一、乡镇财政管理的概念与体制；二、乡镇财政管理的历史与现状；三、改进和加强乡镇财政管理的思路与举措。共2 . 3万字。第一大部分，从理论的角度，研究乡镇财政的相关概念、职能和特点以及乡镇财政管理体制的形式，乡镇财政有国家财政的共性，又有其特殊性、复杂性，本部分进行了较为全面的阐述。
Financial system , namely financial administrative system , shows the financial relations between the different levels of the government . it ' s basic parts include the position and responsibility of the government on each level in financial activities , the allocation of the financial revenue and expenditure and the settlement of monetary transfer between the different levels of government , and the integration of each independent parts into a complete whole 财政体制，亦称财政管理体制，它反映的是对政府间多层次的财政关系的处理，内容包括确定各级政府在整个财政活动中的地位和职责，在各级政府间划分财政收入和支出，安排和处理它们之间的财力转移关系，以及使这些各自行事的部分组成一个有机统一体。
The cause are as follows : ( 1 ) the western governmental financial budgetary receipts was much lower than that of eastern or middle china . ( 2 ) the reform of financial management system was not carried out thoroughly . ( 3 ) the range of financial expenditure was beyond the level that it should 文章基本观点如下： 1 、从规模来看，西部地区财政支农投入规模与实际需求相比严重不足，导致这一问题的根源在于西部地区经济发展水平低，财政管理体制不合理，政府支出包揽范围过宽。
First , explain the frame of tax - share financial management and the basis case of finance and economy in our province . and then , introduce the process of financial transfer in our province in the nearly few years . finally , indicate the disadvantages of transitional financial transfer of our province , put forward the mission of perfecting the present system and building the ideal transfer mode 第二部分剖析我省现行对下财政转移支付的运行情况，首先说明我省分税制财政管理体制的框架和我省财政经济基本情况，然后介绍我省转黑龙江大学硕士学位论文面面函面面面函面面面困面面面函亩面面面面移支付几年来的运行情况，最后作出绩效评价，指出我省过渡期财政转移支付制度的不足，提出完善现行制度，建立省对下规范化转移支付模式的命题。
Previous budget management already is n ' t particularly good for the present economic situation , so it is necessary to research creatively management system of public finance , according to establishment of public finance of china , as it is an outstanding subject and important task with which our government confronts in the reform of economy system 原有的财政管理体制与新的经济环境越发不相适应，从建立中国公共财政入手，创造性地研究公共财政的管理体制，是我国当前经济体制改革面临的突出课题和重要问题。预算编制方法、预算支出制度是预算管理体制改革的重要环节。
