近年来我国乡镇财政收入连续以两位数的速度增长,标志着乡镇级的财政实力不断增强。但是,一些乡镇财政为了完成收入目标,采取各种手段虚增财政收入,导致乡镇政府的可用财力不足,收支缺口扩大,甚至引发政 In recent years, the revenue of townships and towns in our country has been continuously increasing at a double-digit rate, which indicates that the financial strength at the township level has been continuously enhanced. However, in order to achieve their income targets, some township finance departments have taken various measures to inflate their fiscal revenues, resulting in insufficient financial resources available to township governments, widening the gap in revenue and expenditure, and even triggering political