一、“乡财县管”改革中存在的问题(一)“乡财县管”缺乏法律依据乡镇预算由县乡共同编制,县财政直接监督管理乡镇财务收支在较大程度上剥夺了乡镇政府的预算管理权,使预算管理的“越位”与“缺位”并存,《预算法》中“一级政府一级财政一级预算”的规定无法全 First, “township financial county ” problems in the reform (a) “township financial county ” lack of legal basis Township budgets jointly compiled by the county and township, the county finance directly supervises and manages the township financial revenues and expenditures to a large extent Deprived the township government of the budget management power, so that the budget management “offside ” and “absence” coexist, “Budget Law ” “a level of government-level fiscal level budget ” provisions can not be