最近,笔者在审计过程中发现,乡镇政府财政财务收支中存在账外债务的现象,常见的如年终决算时应付未付的超额招待费用、小车修理费、违规为企业担保的逾期贷款和已破产倒闭企业的贷款、应付未付的已办理竣工决算且交付使用的在建工程款项、应付自筹资金筹建的基础设施工程款项等。 Recently, I found in the audit process, the township government financial balance of payments in the presence of debt, the common such as the year-end accounts payable unpaid excess entertainment expenses, car repair costs, irregularities as corporate loans and overdue loans have been Bankruptcy bankruptcy loans, unpaid unpaid construction-in-progress accounts that have been completed and delivered for use, funds payable for infrastructure projects to be funded by themselves, etc.