在我国公共财政体制中，乡镇财政是最基层的一级财政，是配置农村社会资源的重要方式。
The village and town finance is the most basic level in Chinese fiscal system, which is a important pattern that allocates resources in rural area.
改进省以下财政体制，缓解基层财政困难，具有明显的重要意义和迫切性。
To improve the financial system below the provincial level, the grass-roots level to alleviate financial difficulties, has obvious significance and urgency.
1994年实行的分税财政体制，最突出的两个问题是导致了基层财政困难和地区间差距的扩大。
Fiscal difficulties in grass root level and enlarged regional differences have been two thorny issues since the tax-sharing reform in 1994.
1994年实行的分税财政体制，最突出的两个问题是导致了基层财政困难和地区间差距的扩大。
Fiscal difficulties in grass root level and enlarged regional differences have been two thorny issues since the tax-sharing reform in 1994.
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