乡镇企业财务管理是企业管理的主体。加强财务管理是乡镇企业生存、发展、兴衰的关键。在排除市场经济的冲击、影响外，其财务管理状况如何?决定着乡镇企业的命运。当前乡镇企业财务管理比较混乱，主要表现在如下方面：首先是经理(厂长)成为企业的“总理”，通常是会计、出纳、 The financial management of township enterprises is the main body of enterprise management. Strengthening financial management is the key to the survival, development, prosperity and decline of township and village enterprises. Excluding the impact and influence of the market economy, how is the financial management of the market determines the fate of the township and township enterprises? The financial management of township and village enterprises is currently confusing, mainly in the following aspects: First, the manager (factory director) becomes the “prime minister” of the company, usually accounting, cashier,