“乡财县管乡用”指的是乡镇政府在预算管理权不变、资金所有权和使用权不变、财务审批权不变的原则下,县级财政部门在预算编制、账户统设、集中收付、采购统办和票据统管等方面,对乡镇财政进行管理和监督的一种县乡财政管理体制。“乡财县管”对解决乡镇财政监督缺失、开支失控、债务恶化、运转困难等问题,巩固农村费税改革成果、维护基层政权稳定具有重大意义和深远影响。 “Rural Finance County Township ” refers to the township government in the same budget management, ownership and use of funds unchanged, the same financial examination and approval authority, the county-level financial sector in the budget preparation, account system , Centralized collection and payment, procurement and unified management of bills and other aspects of the township financial management and supervision of a county financial management system. “Rural finance county management ” has great significance and far-reaching impact on resolving the problems of township financial supervision, loss of control, debt deterioration and operational difficulties. It is of great significance and far-reaching influence to consolidate the achievements of tax reform in rural areas and safeguard the stability of the grass-roots political power.