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随着我国经济体制改革的不断深入,全国农村经济得到迅速发展,西双版纳财政体制逐步得到完善。1990年,中国人民银行、财政部及时提出了《关于乡(镇)级国库工作试点的意见》,决定在有条件的地区开办乡镇国库试点工作,西双版纳州结合自身经济发展特点,1992年在两县一市各选了一个乡镇,即景洪市嘎洒乡、勐海县打洛镇、勐腊县勐仑镇建立了乡镇国库试点。试点至今已有三年多了,试点工作成功与否?它对乡镇经济发展是否起到积极作用?乡镇国库试点工作是成功的。现行的乡镇国库,实现了州、县、乡三级政府一级财政一级国库的设置,推动了乡镇经济发展,调动了乡镇政府增收节支的积极性和主动性,使乡镇政府真正成为了“当家理财”的主人,同时提高了资金的使用效率。其体现如下:
With the continuous deepening of China’s economic reform and the rapid development of the rural economy throughout the country, the financial system in Xishuangbanna has been gradually improved. In 1990, the People’s Bank of China and the Ministry of Finance promptly put forward “Opinions on Pilot Work of Township-level Treasuries” and decided to start pilot projects of the state treasury in villages and towns where conditions permit. Based on the characteristics of its own economic development in Xishuangbanna Prefecture, County and city each elected a township, that is, Jinghong City, Caesar Township, Menghai County, Luo town, Mengla Menglun town set up a pilot project of the township treasury. It has been more than three years since the pilot was conducted. Is the pilot a success or not? Does it play an active role in the economic development of the township? The pilot project of the state treasury in the township is a success. The current treasury of townships and towns has realized the establishment of state-level, county-level and state-level treasury-level treasuries, promoted the economic development of townships and towns, aroused the enthusiasm and initiative of township and town governments in increasing revenue and reducing expenditures, and made the township and town governments truly become “Master wealth management,” the owner, while improving the efficiency of the use of funds. Its manifestation is as follows: