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处于五级政府的最末端的乡镇政府,数量众多,权限较小,职能有限。但作为一级政府,又不同于一般行政事业单位。因财政体制的划分,其财务管理不尽相同,甚至大相径庭。在乡镇行政事业单位中,会计的核算职能和监督职能大大弱化。因此,乡镇行政事业单位的会计职能急需加强。笔者在乡镇财政工作多年,仅结合无棣县乡镇财政财务状况就如何加强乡镇会计职能作用作以下浅要分析。
At the end of the five-level government, township governments are numerous, have lesser powers and have limited functions. However, as a government, it is different from the general administrative institutions. Due to the division of the financial system, its financial management is not the same, or even very different. In the township administrative institutions, the accounting function of accounting and supervisory functions greatly weakened. Therefore, the township administrative units urgently need to strengthen the accounting functions. The author in the township financial work for many years, only with Wudi County financial and financial conditions on how to strengthen the role of township accounting functions for the following brief analysis.