Thus , when functions and incomes can not be peer to peer , or local governments encounter fiscal gap inevitably , we need more detailed distinction to ensure the rationality of function that local governments take on , and we need transfer payment to realizes upright equilibrium and horizon equilibrium , ensuring inhabitants in different areas can enjoy fundamental or approximately equivalent public services 因此，在事权财权无法对等的情况，在地方政府不可避免存在财政缺口的情况，我们需要对支出职能更加详细的划分确保地方政府所承担支出职能的合理性；我们需要依靠转移支付来实现纵向平衡和横向平衡，保证不同地区的居民都能享受到最基本或大体相当的公共服务。
The ways to promote the response ability of villages and towns government are mainly : compartmentalizing the obligation and right of different levels government ; grasping the direction of response ; changing the function of villages and towns government ; building up right response mechanism of villages and towns government and make scientific performance evaluation to the response of villages and towns government 提升乡镇政府回应能力的路径主要有合理划分各级政府的事权；把握好回应指向；转变乡镇政府职能；建立健全乡镇政府回应机制和注重对乡镇政府回应进行科学的绩效评估等。
This paper , being as the core of township financial system and the target of the symmetry , according to the relationship of supply and demand , from the several aspects of systems of trap and block segmentation , revenue , expenditure , income and expense gap and township debts , analyzes the internal and external problems and operational mechanism of township financial system 本文以乡镇财政体制为核心，以事权和财权对称为目标，就供给(收入来源)和需求(支出事权)关系，分别从条块分割体制、收入体制、支出体制、收支缺口及乡镇负债几个方面，对乡镇财政体制存在的内外部问题和运行机理进行了分析。
Chapter three discusses the contradictions faced in the course of building a comparatively well - off society overall , thinking that the contradictions include the contradiction between equity and efficiency in the development of the local tax , the contradiction of the executive power , the financial power and the taxing power among the government on all levels , and analyzing the cause , mechanism and forms of the contradiction 第三章论述全面建设小康社会过程中地方税收发展面临的矛盾。认为主要包括地方税收发展中公平与效率的矛盾，层级政府之间事权、财权与税权的矛盾，地方税务人数众多与高素质人力资源相对稀缺的矛盾。文章对矛盾产生的原因、机制和矛盾的具体表现形式进行了分析。
At first , analyze township scale change with two provinces and advantages and disadvantages of specific township financial system forms . secondly , analyze the quality and quantity of township financial revenue , study the historic developing locus of township financial system , and its function and the proper scope , holding the quantitative description of in - budget , off - budget and off - system financial funds . thirdly , it has a quantitative analysis of township fiscal expenditure duties rights , explicit educational duties rights and administrative management duties rights , having the elasticity analysis of educational expenditure administrative management expenditure 研究是按照如下分析逻辑展开：以乡镇财政的供给与需求为切入点，首先对乡镇规模变动进行分省区分析，并从乡镇财政体制的具体形式存在的利弊进行了分析；其次对乡镇财政收入体制进行了质量和数量分析，研究了乡镇财政体制形式的历史发展轨迹，分析其作用和适宜范围，对预算内、预算外和制度外三块资金的变动规律进行了定量描述；再次，对乡镇财政支出事权进行了定量分析，明确了乡镇财政支出事权重点是教育事权和行政管理事权；对教育支出和行政管理支出弹性分析。
