随着“乡财县管乡用”的逐步推广与完善,乡镇财政管理工作尽管有了明显改进,但仍然存在一些薄弱环节和漏洞。1存在的主要问题1.1财政预算约束不严格从近年来审计反应的情况来看,乡镇在预算批复、调整及执行过程中仍存在违反《预算法》的行为。表现为预算编制不科学。实行“人员 With the gradual popularization and perfection of “township and township management of township and county”, the township financial management work has made some weaknesses and loopholes despite the obvious improvement. 1 Existing Problems 1.1 Fiscal Budget Constraints Are Not Strict In view of the audit response in recent years, there are still violations of the “Budget Law” in the process of the approval, adjustment and implementation of the budget in villages and towns. The performance of budget preparation unscientific. Implementation "staff