一、建立乡镇金库的客观必要性一是农村商品经济发展的需要。党的十一届三中全会以来,农村乡镇经济得到了很快的发展,乡镇兴办的工、商企业,产值、利润大幅度增加,改变了过去农村单一的农牧业税收入的局面,工商各税成为乡镇财政的主要收入。从我市的现状看,乡镇企业已达到8万多户,总产值占农村社会总产值的67％。乡镇财政预算内各项收入比乡镇财政试点时的1983年增长了73％,乡镇财政预算内收入占县级财政预算内收入的比重达到50％以上。由于工商各税已成为经常性的、大量的、固定性的收入,因而必须及时地就地征收入库,这就需要建立乡镇财政的出纳机构——乡镇金库。二是事权与财权统一的需要。随着乡镇政府的建 First, the objective necessity of establishing a township vault First, the needs of the development of rural commodity economy. Since the Third Plenary Session of the 11th Central Committee of the Party, the economy of rural villages and towns has been rapidly developed. The number of enterprises, enterprises and enterprises set up by townships and towns has risen sharply in value and profits. This has changed the past single rural tax revenue in agriculture and animal husbandry. Each tax becomes the main revenue of township finance. From the status quo in our city, township enterprises have reached more than 80,000 households, accounting for 67% of the total output value of rural society. The incomes in the township budget increased by 73% over 1983 when compared with the township financial pilot projects. The revenue from the township financial budget accounted for over 50% of the county’s fiscal revenue. As the various taxes of the commercial and industrial sectors have become recurrent, substantial and fixed incomes, they must be levied on-site in a timely manner. This requires the establishment of township treasuries, a treasury of towns and villages. Second, the need for the unification of power and financial power. With the construction of township government