近几年我们在乡镇财政审计中发现 乡镇财政存在一些不可忽视的共 性问题,主要是: 一是挪用财政资金比较普遍。由于 乡镇政府经费超支、代垫上级财政税费、 代垫代还周转金、财政所自身基建支出 等非正常占用,形成暂存、暂付款数额较 大,造成财政资金调度困难,资金缺口 大,一些单位正常经费难以保障,上级政 府和部门安排的专款,也是账上有,账下 无,资金被挪作他用。 In recent years, we found in township financial audits that township finance has some common problems that can not be ignored. The main problems are as follows: First, misappropriation of financial resources is more common. Due to the over-expenditure of township governments, non-normal occupation of higher-level fiscal and taxation, generation of working-capital funds and the construction of their own financial infrastructure, temporary formation of temporary deposits and large amounts of temporary payments resulted in difficulties in allocating financial funds, large funding gaps, The normal funds of some units are hard to guarantee. The special funds arranged by the higher levels of government and departments are also on the books of accounts. No accounts have been made and the funds have been diverted for other purposes.