近年来，乡镇财源建设步履维艰。其原因：一是乡镇企业的发展，受东南亚金融风波及经济转轨的影响；二是随着财政周转金的逐步取消，一部分人认为抓乡镇财源建设与转变政府职能有矛盾，因而持消极观望等待态度。在这种条件下，乡镇财源建设必须更新观念，转变工作方式，探索一 In recent years, the construction of township financial resources has struggled. The reasons are as follows: First, the development of township and village enterprises is affected by the financial turmoil and economic transition in Southeast Asia; secondly, with the gradual cancellation of the fiscal working capital, some people think that holding the construction of financial resources in townships contradicts the transformation of government functions, attitude. Under such conditions, the construction of township financial resources must update concepts, change working methods and explore a