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乡镇财政建立后,国家对乡镇自筹资金在《乡镇财政管理办法》中明确规定,由乡镇财政部门统一进行监督管理。但至今这项资金基本上处于放任自流、谁收谁用的混乱状态。其突出表现:一是资金筹集政出多门;二是收款票据五花八门;三是资金管理各自为政;四是资金流向乱支乱用。为了从根本上改变乡镇自筹资金管理失控状况,理顺乡镇政府、职能部门与农村经济组织和农民之间的资金分配关系,适应乡镇综合财力管理需要,笔者认为,应迅速建立和健全乡镇自筹资金管理体系。其主要内容包括:
After the establishment of township finance, the state explicitly stipulates in the “Measures for the Administration of Townships and Towns” that the funds raised by the state for self-financing by the townships should be uniformly supervised and managed by the township financial departments. But so far this fund is basically in a state of laissez-faire who receives who chaos. Its outstanding performance: First, raise funds out of many political and other; Second, a wide range of collection notes; third is the management of their own money; Fourth, the flow of funds to chaos indiscriminately. In order to fundamentally change the out-of-control situation of township self-financing, streamline the distribution of funds among township governments, functional departments and rural economic organizations and farmers, and meet the needs of the township comprehensive financial management, the author believes that the township should be established and improved rapidly Fund management system. Its main contents include: