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乡镇财政是我国现行五级财政体系的最基础环节,是乡镇政府的综合性经济管理部门,也是连接国家与农民、城市与农村的重要纽带和桥梁。随着社会主义新农村建设的推进和公共财政职能的不断加强,国家用于乡镇的资金大幅增加,根据财政部《关于切实加强乡镇财政资金监管工作的指导意见》(财预2010)33号)文件精神,乡镇财政要承担起乡镇财政资金、补助资金、项目资金、乡镇本级和村级资金及财务等方面的监督管理职责。
Township finance is the most basic part of the current five-level fiscal system in our country and a comprehensive economic management department of the township government. It is also an important link and bridge connecting the country with farmers, cities and rural areas. With the promotion of new socialist rural construction and the continuous strengthening of public finance functions, the funds used by the state in towns and townships have increased substantially. According to the “Guiding Opinions of the Ministry of Finance on Strengthening the Supervision and Administration of Township Financial Funds” (Cai 2010) No. 33) In the spirit of the document, township financial departments should assume the responsibility of supervising and administering township financial funds, grants, project funds, village-level and village-level funds and finance.