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.
同时指出仅仅通过财政体制改革来解决农民负担问题具有相当的片面性，并分析了当前正在进行的农村税改存在的一系列问题。
We also point out the limited effect of fiscal reform in solving the problem. We analyze a series of problems in the ongoing rural taxation reform.
目前我国农村义务教育陷入困境，其中一个重要原因就是教育体制改革与财政体制改革不相适应。
One of the main causes of the current straits faced by the compulsory education in China's rural areas in that the reform of educational system can't suit the reform of fiscal system.
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