乡镇财政是我国财政体系中最基层的一级财政,对农村经济发展和基层政权的稳固有着举足轻重的影响。为此,山东省菏泽地区财政部门对乡镇财政建设中存在的人员多、财力少、包袱重、管理乱等问题提出了加强乡镇财政财务管理的思考。一、乡镇财政、财务管理存在的主要问题1.资金管理分散。部分乡镇对各项资金没有实行财政统管,预算外及统筹资金管理权仍掌握在部门手中。实行财政统管的乡镇,有些也仅停留在“只统计不记账、只记账不管理”的水平。2.乡镇预算编制不规范。多数乡镇预算仅反映几个大数。没有具体的收支项目,有的乡镇甚至根本没有预算。3.部分乡镇没有基本的收支账户。部分乡镇财政总预算会计及单位会计没有在农行营业所设立基本的收支账户;有的乡镇有基本账户也形同虚设, Township finance is the first level of finance at the grassroots level in China’s financial system and has a decisive influence on rural economic development and the stability of grassroots political power. To this end, the finance department of Heze Prefecture in Shandong Province has put forward thinking on how to strengthen the financial management of townships and towns on the problems of township financial construction, such as more personnel, less financial resources, heavy burden, and management chaos. First, the township financial and financial management of the main problems 1.Financial management decentralized. Some townships have not implemented any financial control over various funds, and the extrabudgetary and overall funds management power still rests with the department. Some townships and towns that exercise fiscal control generally only stay at the level of “counting only non-accounting and accounting-only management.” 2 township budget is not standardized. Most townships only reflect a few large numbers. There are no specific revenue and expenditure items, and some villages and towns have no budget at all. 3. Some towns do not have basic income and expenditure accounts. Part of the township financial total budget accounting and unit accounting did not set up a basic income and expenditure account in the establishment of the Agricultural Bank of China; some townships have basic accounts also useless,