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乡镇是我国最基层的政权，直接面向农村和农民打交道，预算外资金也大多来源于农民。乡镇预算外资金的收取途径，用途流向，直接关系到减轻农民负担，基层政权稳定，加强乡镇预算外资金管理，已不纯粹是一个经济问题，也是一个严重的社会问题。一、乡镇预算外资金管理的现状１
Townships are the grassroots political power in our country. They deal directly with the rural areas and peasants. Most of the extrabudgetary funds come from peasants. The channels and purposes of the extra-budgetary funds collected by towns and cities are directly related to reducing the peasants’ burden, stabilizing the grass-roots political power and stepping up the management of extra-budgetary funds in towns and townships. It is not merely an economic issue but also a serious social issue. First, the status of extra-budgetary township management 1