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乡镇财政是我国整个财政体系最基层的一级政府财政,是财政资金管理和政策执行的“终端”环节,也是财政服务“三农”的窗口。各地财政部门也非常重视乡镇财务监督管理工作,为此进行了积极有益的尝试和探索。但由于各种因素制约,乡镇财务监管体制尚不健全。本文结合山东省郯城县成立驻乡镇财政监督办事处一年来的工作,探讨如何切实推进乡镇财务监督管理工作全面发展,提出建立稳定长效的乡镇财务监督管理新机制的建议。
Township finance is the most basic level of government finance in China’s entire financial system. It is also the “terminal” link of financial capital management and policy implementation. It is also the window for financial services, “agriculture, rural areas and farmers”. Financial departments in all localities also attached great importance to the work of financial supervision and administration of townships and towns and conducted positive and beneficial attempts and explorations to this end. However, due to various factors, township financial supervision system is not perfect. This paper, based on the work of the financial supervisory office in towns and townships established in Yuncheng County of Shandong Province in the past year, discusses how to effectively promote the all-round development of township financial supervision and management and puts forward suggestions on establishing a stable and long-term new mechanism of township financial supervision and management.