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乡镇是我国最基层的行政单位,是城市和农村的连接点,在农村乃至整个国民经济的发展中发挥着基础性的作用。乡镇财税是我国整个财税体系在基础的层级,乡镇基层单位对于财税资金的使用和监管对我国的财政预算以及国家政策的落实有着重要的意义。随着乡镇财税制度的改革和乡镇行政机构综合配套改革的不断深化,如何更好的加强乡镇财税财会管理是一个急需解决的重要课题。然而,现阶段我国乡镇财税财会方面还存在着制度不合理,管理不规范、不到位的现象,对乡镇基层单位的正常运行,基层财税的监管以及社会稳定造成比较严重的影响。本文从我国乡镇财税财会管理的现状以及其存在的问题出发,详细分析了加强乡镇财税财会管理的重要性,阐述了一些加强乡镇财税财会管理的有效措施。
Townships are the most basic administrative unit in our country and the connecting point between cities and rural areas. They play a fundamental role in the development of the rural areas and the entire national economy. Township fiscal and taxation is the basic level of the entire taxation system in our country. The use and supervision of taxation funds by township grass-roots units is of great significance to our country’s financial budget and the implementation of state policies. With the reform of the township fiscal and taxation system and the deepening of the comprehensive reform of the township administrative agencies, how to better manage the township taxation and accounting affairs is an urgent issue that needs urgent solution. However, at this stage there is still a phenomenon that the system of township taxation and accounting is irrational, the management is not standardized, and is not in place. This has a serious impact on the normal operation of township grass-roots units, the supervision of grass-roots finance and taxation and social stability. Based on the status quo of township taxation and accounting management in our country and its existing problems, this paper analyzes the importance of strengthening the management of taxation and accounting in townships and towns and elaborates some effective measures to strengthen the management of township taxation and accounting.