原有的乡镇财政体制已经不能适应新的形势。
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.
根据产生的原因，乡镇财政风险主要分为预算风险、债务风险和财政体制风险三大类。
According to the emerged reasons, financial risks at country and village level are mainly separated in three parts: budget risk, debt risk and financial system risk.
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