随着农村经济体制改革的不断深入,乡镇经济发展很快,乡级资金逐年增多。但是,在乡级资金使用上,还存在一些问题。有些地区的乡干部和部门管理人员挥霍浪费公款,私分集体财物和滥发奖金。不少乡级企事业单位开支无标准,使用无计划,报销无凭证,弄虚作假,截留国家财政收入和偷漏拖欠国家税利的现象也比较严重。截止1986年6月,我县纳税对象共欠交国家税利108.9万元,其中80%以上是乡村企业和个体户欠交的,影响了国家财政收入和乡级资金的统筹安排。因此,必须强调发挥乡财政的监督作用,以保证乡级资金得到合理使用。实践证明,这样 With the continuous deepening of rural economic system reform, the economic development of townships and townships has been rapid and the funds of township level have been increasing year by year. However, there are still some problems with the use of funds at the township level. In some areas, township cadres and departmental managers squandered wasteful public funds, classified private property and excessive bonuses. Many township-level enterprises and institutions spend no standards, the use of non-plan, reimbursement without vouchers, fraud, intercepting national financial revenue and theft of the national tax arrears arrears phenomenon is more serious. As of June 1986, the taxpayers in our county owed a total of 1.089 million yuan of state tax profits, of which over 80% were owed by rural enterprises and self-employed households, affecting the overall arrangement of state revenues and township funds. Therefore, we must emphasize that we should give play to the supervisory role of township finance in order to ensure the proper use of township funds. Practice has proved that this way