改革的总体方针是逐步虚化乡镇财政,将乡镇预算内容归入县级财政管理,采取“乡财、乡用、县监管”的模式,改革的主要内容可概括为“机构上划、预算代理、账户统设、统一收付”。1.机构上划。乡镇财政所作为县(市、区)财政局的派出机构,人、财、物由县(市、区)财政局垂直管理,党 The general principle of reform is to gradually weaken the finance of the towns and villages, to include the township budget in the county-level financial management and adopt the mode of “supervising the rural finance, rural areas and counties.” The main contents of the reforms can be summarized as " , Account system, unified collection and payment. 1. Organizations plan. The township financial institutions as the county (city, district) Financial Bureau of the agencies, people, money and property by the county (city, district) Finance Bureau vertical management, the party