市乡镇财务管理研究——以xx镇为例广元属贫困山区，经济发展滞后，辖四县三区,共257个乡镇 ，这些星罗棋布般洒落在巴山、摩天岭、龙门山、秦岭之间的乡镇，大都以农业为主，经济十分落后 ，乡镇一级财政收入水平普遍较低，入不敷出，再加上诸多原因，近年来形成了巨额债务，过度负债使一些乡镇发不起工资，办不了事业。有的乡镇已难以正常运转。 不仅是财政风险加大，而且直接影响了乡镇政府职能的有效发挥。为了改善这一局面，市领导在省内外遍访名师，找到了许多与广元市状况类似的地区，研究出了有利于本市的改革思路：建立乡镇会计核算中心，实行单一账户集中统管预算内外收支。本文以陵江镇的财务现状出发，从它的收入、支出方面加以分析，阐述了我们对乡镇财务管理的不足，以及改善措施和对未来的规划，相信能够对乡镇财务管理有很大的帮助，以便有效地发展乡镇经济。
关键词：财务管理，收入支出，发展规划
Abstract: Guangyuan is a impoverished and mountainous area lagging of economic development，which administer four counties and three districts involving a total of 257 villages and towns. These villages and towns which spread in Bashan, Motianling, mount Longmen, Qinling Mountains are mostly dominated by agriculture and the economy is very backward there. The financial income level is generally low which is run behind its expenses. Now it is becoming a huge debt with a lot of other adverse reasons in recent years. The debt is excessive giant which leads to some villages and towns have no money to pay salary. Some villages and towns are difficult to run normally. These problems bring not only the financial risks, but also the direct effective performance of the function of township government. In order to solve this problem, city leaders visited teachers in the province and outside, found many similar area like Guangyuan city situation and put forward some strategy on the city’s reform: establishing accountant business center in every towns, executing centralized management of single account of budgetary revenue and expenditure. The financial situation of Jiangling town is researched in this article as a case from its income, expenditure. The deficiencies of township financial management is also analyzed and some suggests are put forward. We believe these measures are valuable to township financial management and are beneficial to local town economy.
Key words: township financial management, income and expenditure, development planning
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