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乡(镇)财政的建立,对促进农村经济的发展起了积极的作用。但是,在乡(镇)财政的发展过程中,还存在不少问题,需要认真地加以研究和解决。初步归纳,有以下几方面的问题。 1.财政管理体制问题。主要表现在两个方面,一方面是收支范围的划分,另一方面是管理办法的确定。在乡财政收支范围的划分上,较为普遍的问题是,一些上级领导单位怕分散财力,收入不敢下放,支出也只是挂些人头费和事业费。从管理体制看,管理办法的确定,
The establishment of township (town) finance has played a positive role in promoting the development of rural economy. However, during the development of the township (town) finance, there are still many problems that need careful study and resolution. Initially summarized, there are the following aspects. 1. Financial management system issues. Mainly manifested in two aspects, on the one hand, the division of revenue and expenditure, on the other hand, the management approach to determine. The division of the scope of revenue and expenditure in the township, the more common problem is that some of the higher leadership units afraid of dispersion of financial resources, income can not be decentralized, expenditure is just hanging head and business expenses. From the management system, the management approach to determine,