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乡财政不仅具有分配职能,还具有管理和监督职能,忽视了管理职能的发挥,便不会造就一个良好的财政环境,进一步做好乡财政工作。从乡财政大检查情况看,目前乡财政只重视了发挥分配职能,在收收支支上做文章,而忽略了乡财政管理职能的发挥。由于财政管理不严、监督不力,便出现了贪污,挪用公款、吃喝浪费等种种违法乱纪现象。因此跳出狭隘的收支圈子,及时转变观念,加强乡财政对乡镇经济的管理和监督,是社会主义有计划
Rural finance not only has the distribution function, but also has the management and supervision functions, ignoring the management functions, it will not create a good financial environment, and further improve the rural financial work. Judging from the situation of the large-scale inspection of the township finance, at present, the township finance only focuses on giving full play to the distribution function and making a fuss over the receipts and expenditures, ignoring the exertion of the township fiscal management function. Due to the lack of financial management and poor supervision, various phenomena of law-breaking such as embezzlement, embezzlement of public funds, waste of food and drink, etc. emerged. Therefore, jumping out of a narrow circle of receipts and disincentives, changing concepts in time and stepping up the management and supervision over the township economy by the township treasury are plans for socialism