目前乡镇财政正处于转型期,既有管理职能,又月服务职能。新增的管理任务和业务量越来越多,如:种粮直补、家电下乡补贴和退耕还林直补等业务工作,均需财政所完成,作用越来越大。如何要做好乡镇财政管理工作,为新农村建设提供有力的保障,是当前新农村建设体制研究的重要课题。 At present, township finance is in a period of transition with both administrative functions and monthly service functions. New management tasks and more and more new business, such as: direct subsidies for grain, subsidies for home appliances to the countryside and direct subsidies for returning farmland to forests and other business work, should be completed by the financial sector, the role of more and more. How to do a good job of township financial management and provide a strong guarantee for the new rural construction is an important issue for the study of the new rural construction system.