我省各地在总结试点经验的基础上,陆续建立起乡一级财政,发挥着县级财政的下伸职能作用。目前乡财政总会计所独具的特点主要如下: 第一,乡财政总会计是总预算会计和单位预算会计的结合体。县以上各级财政总预算会计只核算本级财政的预算收支执行情况;乡财政总会计除核算乡一级财政总的预算收支外,还要直接核算单位预算会计的内容。因为目前受乡财政总预算管理的各行政、事业单位,人员少,业务量小,一般不必要在银行开户立帐,单独核算则务收支业务,而是由乡财政统一进行核算。因此乡财政总会计既要反映和监督财政预算资金的集中和分配,又要反映和监督单位预算资金的拨付和使用。总预算会计一般不发生现金业务。乡财政总会计既担负着单位预算会计的任务,就必然要进行现金业务的核算,并须配备专职出纳人员。第二,是乡财政总会计除反映预算内和预算外资金外,还核算乡自筹资金。乡自筹资金是乡镇建 On the basis of summing up the pilot experience, various provinces and municipalities in our province have successively set up the treasury at the township level and have played the role of the extension function of the treasury at the county level. At present, the unique characteristics of the General Accounting Office are as follows: First, the total financial accounting of the township is a combination of the total budget accounting and the unit budget accounting. The total budgetary accounting at all levels above the county level only accounts for the implementation of budgetary revenues and expenditures at the same level. In addition to accounting for the total budgetary revenues and expenditures at the township level, the general public accounting of townships also directly accounts for the contents of the unit budgetary accounting. Since the administrative, public institutions and personnel managed by the general budget of the township government are few and the business volume is small, it is generally not necessary to open an account with a bank and separate accounts are required to carry out revenue and expenditure business. Instead, they are accounted for by the township government. Therefore, the township financial accounting should not only reflect and supervise the concentration and distribution of funds in the budget, but also reflect and supervise the allocation and use of budgetary funds of the units. The general budget accounting generally do not cash business. Township financial accounting not only shoulder the unit budget accounting tasks, it is bound to carry out cash business accounting, and must be equipped with full-time cashier staff. Second, in addition to reflecting the budgetary and extra-budgetary funds, the township financial accounting chiefs also counted the self-raised funds of the township. Township self-financing is built township