2003年起,广元市元坝区对乡镇实行了规范的分税制财政管理体制。新的乡镇财政体制的主要内容是:①正确划分财政支出。根据区人民政府与乡(镇)人民政府的事权划分标准,将全区财政支出划分为区本级财政支出、乡镇财政支出和由区财政统管的专项支出。②合理划分财政收入。按事权与 Since 2003, Yuanba District of Guangyuan City, the township has implemented a standardized tax-based financial management system. The main content of the new township financial system is: ① the correct division of financial expenditures. According to the district government and the township (town) people’s government, the government should allocate the fiscal expenditure to the district-level fiscal expenditures, the township fiscal expenditures and the special expenses supervised by the district finance. ② a reasonable division of revenue. According to the power and