乡镇财政建立十多年来,上级财政业务部门下发了多种单项会计制度和核算办法,这些制度和办法虽然有利于各部门掌握情况,但忽视了乡镇财政总预算会计的统驭和调控职能。就岗位而言,目前乡镇财政所设有总预算会计、企财专管员、农税农财会计、教育费附加专管员、事业行政单位预算外资金专管员、会计和出纳等,有的财政所还兼管乡镇机关的单位预算会计和出纳。就制 Over the past decade or so since the establishment of township finance, higher-level finance departments have issued a variety of individual accounting systems and accounting methods. Although these systems and methods are good for departments to grasp the situation, they neglect the functions of controlling and regulating the total budgetary accounting of townships and towns . In terms of posts, the current township finance with the total budget accounting, corporate finance and accounting specialist, agricultural tax accounting, agricultural education additional charge of special administrators, business administration extrabudgetary fund managers, accounting and cashier, there are The financial department also manages the budgetary accounting and cashiering of the township and village organs. On the system