乡镇财政管理体制改革的民主内涵──深圳市宝安区沙井镇的案例分析

The Democratic Implications in China’s Reform of Township Government Financial Management Institutions──A Case Study of Shajing Town

我国部分地区乡镇政府从 90年代开始实行以“收支两条线”和会计委派制为核心内容的财政管理体制改革。这一改革具有基层民主建设的内涵，深圳市沙井镇的改革是一个典型。

China′ s township governments started the reform of financial institutions at the end of 1990s, which is embodied in the measures such as“ the revenue as a whole and the expenditures as a whole by the township governments' and the appointment of accountants to the units under township governments. This reform has harbingered the grass－ roots democratic development. Shajing of Shenzhen is one of the cases which are typical of the reforms of this kind.