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黑龙江省肇东市有26个乡(镇),是以农牧业为主体产业的县级市,1988年建立乡(镇)财政金库。1989年由财政监察组牵头,本着监督与服务相结合,以服务为主的原则,对所属乡(镇)财务进行了全面检查,并针对存在的问题,提出了在乡(镇)实行预算内、外和乡(镇)统筹三项资金由乡(镇)财政统一管理的设想。两年多来的实践证明,在乡(镇)实行“三资”统管,不但较好地发挥了乡(镇)财政职能作用,促进了乡(镇)经济发
Zhaodong City, Heilongjiang Province, there are 26 townships (towns), agriculture and animal husbandry as the mainstay of the county-level cities, in 1988 the establishment of township (town) treasury. In 1989, led by the Financial Supervision Unit, conducted a comprehensive inspection of the financial affairs of the township (town) under the principle of combining supervision with service and service-oriented. In view of existing problems, Internal and external and township (town) co-ordination of the three funds by the township (town) fiscal unified management concept. Practice over the past two years has proved that implementing the “three sources ” management in the townships and townships not only gave play to the financial functions of townships (towns) but also promoted the economic development of townships (towns)