乡镇财政决算是乡镇财政收支执行情况的总结,反映全年预算执行的结果。它包括国家预算收支、地方预算外收支和乡镇自筹收支决算。通过编制和审核乡镇财政决算,可以检查国家财经方针政策的执行情况,总结乡镇财政管理的经验教训,为编好下年度预算创造条件。 The final accounts of towns and townships are summaries of the implementation of township revenues and expenditures and reflect the results of the annual budget implementation. It includes the state budget revenues and expenditures, extrabudgetary revenues and expenditures outside the township and self-financing revenue and expenditure accounts. By compiling and reviewing the final accounts of townships and townships, we can examine the implementation of the state’s financial and economic guidelines and policies, summarize the experiences and lessons learned from the financial management of townships and towns and create conditions for the preparation of next year’s budget.