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湖南省南县建立乡镇财政已经6年了,1985年到1989年,这5年间县财政局对乡镇财政实行“一股(农税股)牵头,各股配合”的管理。5年的实践表明,这种管理办法弊病很多,牵头的牵不住,配合的合不拢。1989年底,南县财政局召开了10个乡镇财政所所长参加的研讨会,总结建立乡镇财政5年来的经验,探讨乡镇财政的管理模式。1990年南县财政局对乡财政实行了“分线管理”的办法。着重解决一级抓一级,一线抓一线的问题。所谓一级抓一级,就是局长抓所长,所长抓所干部。所谓一线抓一线,就是在局党组分管局长的统一领导下,各股室按业务分工直接下去,即预算股管乡镇财政所预算总会计,行财股管乡镇机关单位会计,农税股管农税专管员,农财股管企
Nanxun County, Hunan Province, the establishment of township finance has been 6 years, from 1985 to 1989, five years of county finance bureau of the township financial implementation of “a (agricultural tax unit) to take the lead, the unit with the” management. Five years of practice have shown that this management approach has many drawbacks that can not be taken care of by the lead and the cooperation is not in harmony. At the end of 1989, Nanxian Finance Bureau held 10 seminars attended by township and town finance chiefs, summarized the experiences of establishing township finance over the past five years and explored the management mode of township finance. In 1990, Nanxian County Finance Bureau implemented the “branch management” approach to township finance. Focus on resolving a level grasping, front-line grasp of the problem. The so-called grasping a level, that is, director of director, director of the cadres. The so-called grasping the front line, that is, under the unified leadership of the Bureau of party members under the leadership of the various units of the division of labor directly under the business, that is, budget management of the total budget of township financial accounting, Tax Commissioner, Nongcun stock management enterprises