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乡镇财政预算作为最基层的政府财政预算,与其他几级财政预算不同,具有宏观分配与微观分配的双重职能,并且分配涉及面广而零散,因此乡镇财政预算执行工作就成了实现乡镇财政预算收支任务的关键步骤,也是乡镇财政预算管理的中心环节。执行能力的强与弱,直接影响乡镇财政预算目标的实现。笔者多年从事乡镇财政管理和监督工作,通过调查发现,
As the grass-roots government budget, the township budget is different from other fiscal budgets and has the dual functions of macro distribution and micro distribution. The distribution of township budget is wide and fragmented. Therefore, the implementation of the township budget has become the key to realizing the township budget The key steps in revenue and expenditure tasks are also central to the budgetary management of townships and towns. The strength and weakness of executive ability have a direct impact on the achievement of the goal of township budget. The author for many years engaged in township financial management and supervision, through the survey found that,