近期,陕西省宁陕县财政局针对“天然林保护工程”实施后,乡镇产业结构调整和乡镇机构改革的实际,为进一步调动乡镇培植财源、发展经济的积极性,建立了积极科学的财政管理新体制,以增强乡镇财政实力。新的乡镇财政管理体制确定为:“核定收入基数、逐年环比递增,核定支出基数、确定转移补助,短收不补、节约留用。”即按隶属关系、税源级次、税种和投资主体划分收入范围,按照“事权财权相统一”的原则,划分支出范围。收入基数按乡镇财源建设项目实绩调查测算的税源结果来确定,实 Recently, in order to further arouse the enthusiasm of township and town to cultivate financial resources and develop economy, the Finance Bureau of Ningshan County of Shaanxi Province has set up an active and scientific fiscal system for the actual adjustment of township industrial structure and the reform of township and town agencies after the implementation of “Natural Forest Protection Project” Management of the new system to enhance the financial strength of township. The new township financial management system is determined as follows: “Approved income base, increasing cyclically year by year, approved the expenditure base, to determine the transfer of subsidies, short income does not make up, save retained. ” That by affiliation, source level, taxes and investment body Divide the scope of income, in accordance with the principle of “unity of power and property rights”, the division of expenditure. The income base is determined by the result of the tax sources measured by the actual results of township financial construction projects