乡镇财政是国家财政的有机组成部分,它与县(市)以上财政不同的一个特点是它只与上级财政发生关系而没有下级财政,财政收支规模小,服务对象广。为进一步摸清乡镇财政财务现状,规范乡镇财政财务动作,促进乡镇财政健康发展,前段时间,我们对乡镇财政财务管理情况进行了专题调研,调 Township finance is an integral part of state finance. One of the characteristics of township finance that differs from counties (cities) and above is that it only has relations with higher-level finance and no lower-level finance with a small fiscal revenue and expenditure and a wide range of services. In order to further find out the status quo of financial and financial affairs in towns and townships, standardize the fiscal and financial actions of townships and towns and promote the healthy development of township financial resources, we conducted a special survey and research on the financial and financial management of townships and towns