乡镇预算外资金的来源广、渠道多,一个乡镇少则几百万,多达数千万,就是乡财政直接经管的也有100～500万元之多。当前,乡镇预算外资金的管理情况大体有三种类型:第一类是有较强的业务骨干,不仅帐簿健全,而且有一定的管理才能,能较好地执行财政财务法规,资金管理较好,这类约占十分之一;第二类是干部的业务水平一般,顾不上对乡镇预算外资金进行管理,这一类约占五分之四;第三类是干部索质差,法制观念淡薄,不仅帐簿设置不全,而且有严重违规、违纪问题,这一类约占十分之一。主要问题是乡镇财政的机构不完善,缺乏必要的业务骨干,有的所用人时,只讲年龄结构,宁使财务混乱,也不叫能者来掌管;其次是县以上财政部门未设专门机构来管理乡镇财政工作,做好做坏无人考核。其实,这 There are many sources and channels for extrabudgetary funds in towns and townships, with tens of millions in a township and tens of millions in number. There are also as much as 100-5 million yuan for the direct management of rural finance. At present, there are basically three types of management of extra-budgetary funds in towns and townships. The first category is that they have strong business backbone, not only sound accounting books, but also certain management abilities, better implement financial and financial regulations and better fund management , Accounting for about one-tenth of this category; the second category is the general level of cadres’ business, take into account the extra-budgetary funds for township management, this category accounts for about four fifths; third category is poor quality of cadres, The concept of legal system is weak, not only incomplete accounting books, but also serious violations of discipline and disciplinary issues, accounting for about one-tenth of this category. The main problem is that the township financial institutions are not perfect and lack the necessary business backbone. When some people are employed, they only speak about the age structure and prefer to confuse the financial mess, nor are they able to control them. Secondly, there are no specialized agencies in the financial departments above the county level To manage the township financial work, do a bad job without assessment. In fact, this