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乡镇财政是国家财政最基层的组织形式,是国家财政的重要组成部分。乡镇财政的建立和巩固,对加强农村基层政权建设,促进乡镇经济全面发展具有重要作用。但近年来随着国家对两烟政策实施重大调整,使以烟收入为主的云南省的乡镇财政受到较大影响,有的地方甚至开始考虑撤销乡镇财政。在这种形势下,易门县解放思想,更新观念,大胆探索,在吸收、借鉴省外经验的基础上摸索出乡镇财政“零户统管、会计集中”的管理模式,并从1999年初在全县8个乡镇中全面实行。所谓乡镇财政“零户统管、会计集中”是指将乡镇站所的会计核算从
Township finance is the most basic form of state financial organization, is an important part of state finance. The establishment and consolidation of township finance plays an important role in strengthening the building of grassroots political power in rural areas and in promoting the all-round development of township economy. In recent years, however, with the state’s major readjustment of the two-cigarette policy, the township finance in Yunnan Province, which is dominated by the revenue of cigarettes, has been greatly affected. In some places, it has even started to consider withdrawing the finance of townships. In this situation, Yimen County emancipated its mind, updated its concepts and boldly explored. Based on its absorption and utilization of experiences both at home and abroad, it explored the management mode of township finance, “centralized management of household accounts and centralized accounting”, and from the beginning of 1999 In the county eight towns in the full implementation. The so-called township finance “zero household management, accounting concentration ” refers to the accounting of the township station from