云南省八年来的县级财政工作有了很大的改进。但是也还存在着不少的问题,例如县级财政的职权和任务不够明确,机构、干部与任务不相适应;条块结合上还存在一些问题;乡镇财政工作既无专人负责,也没有一套必要的制度,还存在一些混乱情况,贪污、挪用、浪费、积压、帐务不清、家底不清等现象较为普遍。此外,省级财政部门对县级财政工作指导也还不够。为了使县级财政工作在现有的基础 Yunnan’s eight-year county-level financial work has been greatly improved. However, there are still many problems. For example, the powers and tasks of county-level finance are not clear enough, the agencies and cadres do not meet the tasks, there are still some problems in the integration of the departments and townships, and the township financial work is neither specific nor responsible There are still some confusing situations necessary for the establishment of necessary systems. Corruption, misappropriation, waste, backlog, unclear accounts and unclear families are all common causes. In addition, provincial financial departments at the county level financial guidance is not enough. In order to make county-level finance work on the existing foundation