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我国乡镇一级财政自建立以来,不仅在组织乡镇预算内收入和安排预算内支出方面做出了贡献,而且在管理和监督乡镇预算外资金和自筹资金的收支中也起到了一定的作用。乡镇财政已经成为县财政的重要基础,成为国家财政的一个重要组成部分。从当前情况看。乡镇财政还须继续完善,只有把乡镇财政建设成完整的一级财政实体,才能适应深化农村经济改革的需要。目前乡镇财政建设有待解决以下两个问题。
Since the establishment of finance at the township level, our country has not only contributed to the organization of revenue and budgetary expenditures in townships, but also played a certain role in managing and supervising extra-budgetary and self-financing expenditures of townships and townships . Township finance has become an important foundation for county finance and has become an important part of state finance. From the current situation. Township finance must continue to be perfected. Only by building the township finance into a complete first-level financial entity can we meet the needs of deepening rural economic reform. At present, the township financial construction needs to solve the following two problems.