近年来,一些乡镇财政往来款金额不断膨胀,其中,死账、呆账甚至莫须有的账款项目很多,究其原因,笔者认为主要有三方面原因:一是应及时清理的往来款长年得不到清理。一些应列作费用支出的款项列为往来,如以借款代替建筑工程付款等;一些已 In recent years, the amount of financial transactions of some townships has been constantly expanding. Among them, there are many accounts of dead loans, bad loans and even unwarranted accounts. The reason for this is that the author believes there are mainly three reasons: First, Clean up. Some of the funds that should be charged to expenses are included in the transactions, such as borrowings to pay for construction projects; some have