一、乡镇企业的主管财政机关是财政部门。二、实行承包责任制的乡镇企业,其性质和隶属关系不变。乡镇企业的所有权仍旧归投资者所有。乡、村主管部门或董事会要与承包人签定合同,明确双方的责任和权益。承包人要提供必要的财产担保。在承包期内,乡镇企业要执行有关行业的企业财务会计制度。三、乡镇企业筹集的资本金,分为国家资本金、乡村集体资本金、法人资本金、个人资本金以及外商资本金等。 First, the competent financial institutions of township enterprises are the financial departments. 2. The township and township enterprises that have implemented the contract responsibility system will have the same nature and affiliation. The ownership of township enterprises is still owned by investors. The township or village authorities or the board of directors must sign a contract with the contractor to clarify the responsibilities and rights of both parties. The contractor must provide necessary property guarantees. During the contracting period, township and village enterprises must implement the enterprise’s financial accounting system in relevant industries. 3. The capital funds raised by township and village enterprises are divided into state capital, rural collective capital, corporate capital, personal capital, and foreign capital.