近年来,中国人民银行铁岭市中心支行辖内的87家乡镇国库,由乡镇基层金融机构(多数为信用社)代理。从实践中体会到,这种分散代理乡镇国库的方式存有不足之处,制约国库服务效率的提升,需要改进。为此,我们深入调查研究,积极探索,实现了“集中核算乡镇国库预算收入、分散处理预算支出”管理新方式,并取得较好成效。一、乡镇国库管理的基本方式目前,全国各地对乡镇国库主要采取三种管理方式:一是撤并乡 In recent years, the treasury of 87 townships under the jurisdiction of the Central Branch of the People’s Bank of China in Tieling has been represented by township grass-roots financial institutions (mostly credit unions). From practice, we can see that this method of decentralizing and representing the treasury of towns and townships has some shortcomings, and the improvement of the efficiency of Treasury services needs to be improved. To this end, we conducted thorough investigations and studies and actively explored and achieved the new mode of “centralizing the budgetary revenues and expenditures of townships and treasuries in the treasury and centrally managing budgets and expenditures” and achieved better results. First, the basic mode of management of the township treasury At present, all over the country to the township treasury to take three main management methods: First,