根据全国预算与会计研究会和省研究会的统一部署,我们对我市乡镇财政管理问题认真进行了调查研究,主要情况和建议报告如下。一、当前乡镇财政管理面临的新挑战近年来,随着乡镇财政职能的不断转变,财政管理事务越来越繁重,乡镇财政的建设和发展面临诸多问题,既有外部的,也有财政自身的,归纳起来主要表现在以下几个方面:(一)预算约束弱化。一方面预算编制不够科学。主要是预算编制的基础性工作薄弱,基本数据的形 According to the unified plan of the National Budget and Accounting Research Association and the Provincial Research Association, we conducted a serious investigation and study on the financial management of the townships and towns in our city. The main situations and suggestions are as follows. I. New Challenges Facing the Township Finance Management In recent years, as the financial functions of the towns and villages continue to change, more and more financial management issues are being carried out. The construction and development of township and town finance faces many problems, including external as well as financial ones. To sum up mainly in the following areas: (a) the budget constraint weakened. On the one hand the budget preparation is not scientific enough. The basic work of the budget preparation is weak, the basic data shape