近几年,对乡镇财政审计中发现,目前一些乡镇财政缺口大,资金调度困难,特别是随着费改税政策的实行,将越来越困难,形式十分严重。乡镇财政财政面临着巨大的风险,其主要表现:一是欠债多,无力偿还。主要有世行贷款本息、财政周转金和其他财政有偿资金借款本息、基金会清盘关闭借款 In recent years, it has been found in the financial audits of townships and towns that at present some townships and towns have large fiscal deficits and difficulties in the allocation of funds. In particular, with the introduction of the fee-to-tax reform, it will become increasingly difficult and in a very serious form. Township financial treasury faces a huge risk, its main manifestations: First, debt, unable to repay. Mainly have World Bank loan principal and interest, the financial working capital and other financial funds borrowed principal and interest, the Foundation liquidated close the loan