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乡级财政是国家财政的细胞,而乡级财政管理中的问题,对国家财政和宏观经济秩序将产生消极的影响。那么,乡级财政管理中的问题何在,应采取什么样的措施,笔者从审计实践谈点粗浅的看法。 乡级财政管理中的主要问题 (一)混淆资金性质、财政决算不实。从不久前对乡级财政决算审计的情况看,所审乡镇财政有90％的存在资金性质混淆的问题,明显地将应列预算内的收入列作预算外,仅早婚早育罚款就达96万多元。 (二)挪用专项资金。所审乡镇财政80％以上,将属农民所有的集体统筹资金调入预算内,年终平衡了预算,数额达160多万元。 (三)滥发实物补贴。所审17个乡镇财政,
Township finance is the cell of state finance, and the problems in township fiscal management will have a negative impact on the state finance and macroeconomic order. So, what is the problem in the township financial management, what measures should be taken, the author from the audit practice to talk about the superficial view. Township financial management of the main issues (A) the confusion of the nature of funds, fiscal accounts are not real. Judging from the recent audit on the auditing of township financial accounts, 90% of the township financial audits have confused the nature of the funds. They clearly list the revenue within the budgeted budget as extrabudgetary. Only the fine for early marriage and childbirth reached 960,000 Multiple. (B) misappropriation of special funds. The audited township and town finance accounts for more than 80% of the total funds transferred to the budget, which is collectively owned by peasants. The budget is balanced by the end of the year, amounting to about 1.6 million yuan. (C) indiscriminate physical subsidies. The trial of 17 townships finance,