当前建立一个与社会主义市场经济体制下公共财政发展要求相适应的与国际贯例接轨的财政集中核算制度是我国预算管理制度改革的重要内容。所谓“财政集中核算”，简单地讲，就是将政府所有财政性资金集中在一个账户进行核算，所有的收支均通过这一账户进行反映。乡镇财政是我国 The current establishment of a fiscal centralized accounting system in conformity with international practice that is compatible with the requirements of the development of public finance under the socialist market economic system is an important part of the reform of China’s budget management system. The so-called “fiscal centralized accounting” simply means that all the fiscal funds of the government are concentrated in one account and all the receipts and payments are reflected in this account. Township finance is our country