农村实行综合改革以来,乡镇会计工作在规范乡镇财政管理、转变乡镇财政职能、完善乡镇财政体制等方面取得了很好的成绩。但是随着经济的快速发展和改革的深化,乡村会计的管理还未能完全满足覆盖城乡的公共财政体系的要求,协调监管的长效机制也还有待完善。本文首先分析了乡镇会计基础工作当前存在的三方面问题,就如何推进乡镇会计基础工作的精细化管理提出了四个方面的对策。 Since the implementation of the comprehensive reform in rural areas, the township accounting work has made great achievements in standardizing the financial management of townships, transforming the financial functions of townships and towns and improving the financial system of townships. However, with the rapid economic development and deepening of reform, the management of rural accounting has not yet fully met the requirements of the public financial system covering both urban and rural areas. The long-term mechanism for coordinating supervision needs to be improved. This article first analyzes the three basic problems existing in the basic work of township accounting, and puts forward four countermeasures on how to promote the fine management of the basic work of township accounting.