Township finance is an important pillar of our country’s economic development.It is not only the foundation of the state financial system,but also an important guarantee for realizing the sustainable economic and social development.Township finance management is of great significance to promote township finance development.With the development of economy and society,township financial management is also developing and improving.Not only did we cancel the agricultural tax levied on farmers,but we continued to cut taxes and fees for enterprises.At the same time,in order to promote rural revitalization and boost domestic demand,the state increased agricultural subsidies,enhanced support for enterprises,and increased assistance to farmers.Under this background,township financial management is faced with such problems as small financial power and big administrative power,and mismatching between financial power and administrative power.How to solve the problem of township financial management is very important to promote the high-quality development of township economy and society,and has irreplaceable practical significance.Based on the theory of public goods,the theory of fiscal decentralization and the theory of resource allocation,using the comparative method,the empirical investigation method and the case analysis method,the thesis analyzes the three major problems facing D town’s finance at the present stage: the contradiction between fiscal revenue and expenditure;Budget management is not standardized enough;Fiscal supervision is a mere formality.At the same time,focus on the township financial management predicament of the formation of four reasons: township financial management system is not reasonable;Township financial management mode standardization needs to be improved;Township financial management and supervision should be further strengthened;Township financial management team is weak.Put forward four aspects of measures to optimize and perfect: first,clear functional positioning,deepening the system reform;Second,enhance the execution ability,optimize the management mode;Third,improve the efficiency of funds,improve financial supervision;Fourth,improve service level and innovate team management.By taking effective measures,it is expected to solve the financial dilemma of the township,improve the overall level of township financial management,promote the sustainable development of the local economy,and promote the modernization of the national governance system and governance capacity. |