乡镇财政支出中主要违纪问题的形成原因是 :１ 虚增财政收入和虚列财政支出是乡镇财政在预算执行中普遍存在的问题 ,而乡镇财政收入难是其形成原因。乡镇财政收入收不上来 ,到年底 ,在财政收入目标责任制的压力下 ,各乡镇为了确保财政收入基数 ,就采取“空转”的方式 ,用“资金 The reasons for the formation of the main disciplinary problems in the township fiscal expenditures are as follows: 1 The inflated fiscal revenue and the inflated fiscal expenditures are the common problems in the implementation of township budgets in the budget implementation. However, the township fiscal revenue is hardly the reason for its formation. At the end of the year, under the pressure of the responsibility system for fiscal revenue targets, in order to ensure the base of fiscal revenue, townships and townships have adopted a “free-wheeling” mode of operation, with "funds