自1984年建立乡镇财政以来,随着改革的深化和分税制财政体制的实施,安徽省乡镇财政收入快速增长。1998年,全省乡镇财政预算内收入68.4亿元,占全省财政收入26%,占县级财政收入58%。如加上乡镇基金收入和预算外收入,全省乡镇财政收入已超过100亿元,占全国乡镇财政收入的1/15。由此可见,乡镇财政在安徽财政中占据着基础性的地位。然而,由于安徽乡镇 Since the establishment of township finance in 1984, with the deepening of reform and the implementation of the tax-sharing fiscal system, the revenue of townships and towns in Anhui Province has been rapidly increasing. In 1998, the province’s township budget revenues 6.84 billion yuan, accounting for 26% of the province’s fiscal revenue, accounting for 58% of county-level revenue. If combined with township fund income and extra-budgetary income, the province’s township fiscal revenue has exceeded 10 billion yuan, accounting for 1/15 of the country’s township financial revenue. Thus, township finance occupies a fundamental position in the finance of Anhui. However, due to Anhui township