随着农村税费改革试点工作的逐步深入，乡镇财政在运行中存在的问题也逐渐暴露出来，突出表现在乡镇负债和拖欠工资上。为了保证干部职工工资发放，确保社会大局稳定，西华县根据税费改革后各乡镇财力的实际情况，在财政局设立了乡镇级预算资金管理专户，对乡镇级预算资金实行 With the gradual deepening of pilot work on rural taxes and fees reform, the problems existing in the operation of township and town finance are gradually exposed, highlighting the problems of township debt and default in wages. In order to ensure the payment of wages for cadres and workers and ensure the overall stability of the society, Xihua County, in accordance with the actual conditions of the townships’ financial resources after the reform of taxes and fees, set up a special fund for the management of township-level budgets in the Finance Bureau,