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《农村经济》1988年第8期发表了刘政、梁与廷同志的《浅析乡财政的性质、特点及任务》一文(以下简称“刘文”),这对指导基层开展财政工作确属必要。但对有些观点不敢苟同。因此,提出一些粗浅的看法,并望由此引起争鸣,辩明是非。一,乡财政所的性质及建立的意义刘文在阐述建立乡财政所的意义部份中提出。“首先,建立乡财政所对于加强农村资金管理,提高资金使用效益具有重要作用。……现在一个乡的资金达几十万元,有的乡甚至上百万、千万元,相当于建国初期一个县的资金拥有量”。在文章最后一部份又
The article entitled “Rural Economy” published in the eighth issue of 1988, entitled “Analysis of the Nature, Characteristics and Tasks of Rural Finance” by Liu Zheng and Liang Youting (hereinafter referred to as “Liu Wen”), necessary. But do not agree with some of the views. Therefore, some superficial views are put forward and hope is given to cause debate and debate. First, the nature of the township financial administration and the significance of the establishment Liu Wen set out in the significance of the establishment of township financial department. “First of all, the establishment of township financial administration plays an important role in strengthening the management of rural funds and improving the efficiency of the use of funds .... Now a township has hundreds of thousands of yuan of funds, and some townships have even millions and tens of millions of yuan, equivalent to the early years of the founding of New China A county’s capital holdings. ” In the last part of the article again