在我国经济体制逐渐完善之下,县镇财政会计核算体系也逐渐健全,但是在其中依然存在各种问题,对县镇财政财务管理工作产生了影响。改革后,县镇财政岗位的设置、核算内容发生了变化,原会计制度已不适应新的核算要求。本文则在对县镇财政会计核算体系中存在问题进行分析的基础上,探讨县镇财政会计核算体系规范性设计,对如何建立县镇财政新的核算体系发表一些自己的看法。 Under the gradual perfection of our country’s economic system, the fiscal accounting system in counties and towns is also getting more and more perfect. However, various problems still exist in them, which has exerted an impact on the financial and financial management of counties and towns. After the reform, the fiscal positions in the county and township have changed. The original accounting system has not adapted to the new accounting requirements. Based on the analysis of the existing problems in the county financial accounting system, this paper explores the normative design of the county financial accounting system and gives some opinions on how to set up a new county accounting system.