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<p>　　鄉(xiāng)鎮(zhèn)財(cái)政作為我國(guó)財(cái)政管理體系的基層環(huán)節(jié)，直接面向和服務(wù)于廣大人民群眾，其建設(shè)水平和管理運(yùn)行質(zhì)量直接影響到依法理財(cái)水平的發(fā)揮。早在2005年，財(cái)政部就印發(fā)了《財(cái)政部門(mén)全面推進(jìn)依法行政、依法理財(cái)實(shí)施意見(jiàn)》，明確提出"依法行政、依法理財(cái)",實(shí)現(xiàn)"法治財(cái)政"的目標(biāo)�！兑庖�(jiàn)》同時(shí)規(guī)定：各級(jí)財(cái)政部門(mén)要把提高依法行政、依法理財(cái)能力與水平作為加強(qiáng)財(cái)政管理的重要內(nèi)容。所以說(shuō)，提高鄉(xiāng)鎮(zhèn)財(cái)政的依法理財(cái)水平，充分發(fā)揮鄉(xiāng)鎮(zhèn)財(cái)政職能作用，關(guān)系到黨和國(guó)家財(cái)政政策的貫徹落實(shí)，關(guān)系到廣大人民群眾的切身利益，對(duì)農(nóng)村社會(huì)穩(wěn)定和經(jīng)濟(jì)發(fā)展，具有十分重要的戰(zhàn)略意義。</p> <p>　　一、首先鄉(xiāng)鎮(zhèn)財(cái)政人員應(yīng)具備依法理財(cái)?shù)哪芰?/p> <p>　　"工欲善其事，必先利其器".鄉(xiāng)鎮(zhèn)財(cái)政人員是依法理財(cái)?shù)闹黧w，這就要求他們必須加強(qiáng)自身建設(shè)，全面具備依法理財(cái)?shù)哪芰Α?/p> <p>　�。ㄒ唬┘訌�(qiáng)政治理論學(xué)習(xí)，建立牢固的思想基礎(chǔ)</p> <p>　　當(dāng)前和今后一段時(shí)期，鄉(xiāng)鎮(zhèn)財(cái)政人員的首要任務(wù)就是深入學(xué)習(xí)中國(guó)特色的社會(huì)主義理論體系，學(xué)習(xí)黨的十八大確立的重大理論觀點(diǎn)、重大方針政策及近期中央的重大經(jīng)濟(jì)工作部署，特別是與財(cái)政工作密切相關(guān)的內(nèi)容，深刻把握鄉(xiāng)鎮(zhèn)財(cái)政在實(shí)現(xiàn)全面建設(shè)小康社會(huì)宏偉目標(biāo)進(jìn)程中肩負(fù)的重要?dú)v史使命，務(wù)求在思想及認(rèn)識(shí)上有新的提高，這樣才能從政治的高度看待鄉(xiāng)鎮(zhèn)財(cái)政工作，為提升依法理財(cái)水平奠定堅(jiān)實(shí)的思想基礎(chǔ)。</p> <p>　�。ǘ┦熘�(cái)政法律法規(guī)，練就"硬本領(lǐng)"</p> <p>　　鄉(xiāng)鎮(zhèn)財(cái)政人員要經(jīng)常學(xué)習(xí)《會(huì)計(jì)法》、《預(yù)算法》、《行政許可法》、《政府采購(gòu)法》和《財(cái)政違法行為處罰處分條例》等一系列法律法規(guī)，注意知識(shí)的積累和更新，夯實(shí)法律法規(guī)功底，嚴(yán)格按照法律法規(guī)規(guī)定的內(nèi)容和程序辦事，維護(hù)法律的尊嚴(yán)和權(quán)威。通過(guò)不斷的學(xué)習(xí)，來(lái)增強(qiáng)法律意識(shí)，提高依法理財(cái)?shù)哪芰退�，把依法理�?cái)貫穿于鄉(xiāng)鎮(zhèn)財(cái)政工作的始終，確保財(cái)政資金的正確使用，切實(shí)提高財(cái)政資金的使用效益。</p> <p>　�。ㄈ┷`行宗旨，深化服務(wù)，提升"軟實(shí)力"</p> <p>　　黨的宗旨就是全心全意為人民服務(wù)。作為一名財(cái)政干部，要時(shí)刻牢記"服務(wù)"是財(cái)政人員工作的靈魂，是最基本的職業(yè)操守，"為國(guó)理財(cái)，為民服務(wù)"是財(cái)政人永遠(yuǎn)的宗旨。在新的形勢(shì)下，鄉(xiāng)鎮(zhèn)財(cái)政干部始終要做到宗旨在心，情系民生，立志服務(wù)于廣大人民群眾，服務(wù)于農(nóng)村經(jīng)濟(jì)社會(huì)發(fā)展大局，以飽滿的奉獻(xiàn)精神，扎實(shí)的工作作風(fēng)，架起政府與人民群眾之間永恒的橋梁。</p> <p>　　二、鄉(xiāng)鎮(zhèn)財(cái)政人員要找準(zhǔn)依法理財(cái)?shù)姆较?/p> <p>　�。ㄒ唬┡嘀捕愒丛鍪杖�</p> <p>　　作為鄉(xiāng)鎮(zhèn)政府的參謀和助手，鄉(xiāng)鎮(zhèn)財(cái)政尤其是財(cái)政所長(zhǎng)應(yīng)建議鄉(xiāng)鎮(zhèn)政府把經(jīng)濟(jì)發(fā)展放在一切工作的首位。鄉(xiāng)鎮(zhèn)財(cái)政在財(cái)源建設(shè)上不能有"等、靠、要"的思想，必須有憂患意識(shí)和超前意識(shí)。一方面，協(xié)助鄉(xiāng)鎮(zhèn)政府認(rèn)真論證，分析地域、資源優(yōu)勢(shì)，加大開(kāi)發(fā)和招商引資力度，變資源優(yōu)勢(shì)為財(cái)源優(yōu)勢(shì)；另一方面，應(yīng)抓住目前推進(jìn)城鎮(zhèn)化和美好鄉(xiāng)村建設(shè)的有利時(shí)機(jī)，積極為鄉(xiāng)鎮(zhèn)爭(zhēng)取項(xiàng)目資金，大力促進(jìn)農(nóng)業(yè)產(chǎn)業(yè)化結(jié)構(gòu)的調(diào)整，支持和鼓勵(lì)農(nóng)村個(gè)體、私營(yíng)經(jīng)濟(jì)的發(fā)展，從而帶動(dòng)產(chǎn)業(yè)聚集，形成農(nóng)村經(jīng)濟(jì)新的增長(zhǎng)點(diǎn)，為鄉(xiāng)鎮(zhèn)財(cái)政提供新的不竭的財(cái)源。</p> <p>　�。ǘ⿵�(qiáng)化支出抓管理</p> <p>　　鄉(xiāng)鎮(zhèn)財(cái)政要協(xié)助鄉(xiāng)鎮(zhèn)政府按照鄉(xiāng)財(cái)縣管和國(guó)庫(kù)集中支付的要求，整合財(cái)政資源，統(tǒng)籌合理安排政府支出，優(yōu)先保證工資發(fā)放、社會(huì)保障和基層工作的正常運(yùn)轉(zhuǎn)，量力而行地安排項(xiàng)目支出，絕不搞"形象工程".同時(shí)，幫助鄉(xiāng)鎮(zhèn)政府制定財(cái)務(wù)管理制度，盡量堵塞開(kāi)支環(huán)節(jié)的漏洞，不斷完善支出管理，力爭(zhēng)做到"支出按預(yù)算、開(kāi)支按標(biāo)準(zhǔn)、審批按程序".</p> <p>　�。ㄈ┙∪O(jiān)督建機(jī)制</p> <p>　　鄉(xiāng)鎮(zhèn)財(cái)政要協(xié)同鄉(xiāng)鎮(zhèn)政府自覺(jué)接受同級(jí)人大及社會(huì)各界的監(jiān)督檢查，虛心聽(tīng)取各方面的意見(jiàn)和建議，建立健全鄉(xiāng)鎮(zhèn)預(yù)算編制、執(zhí)行管理制度；建立健全財(cái)政專(zhuān)項(xiàng)資金分類(lèi)監(jiān)督檢查管理制度，尤其是對(duì)惠農(nóng)強(qiáng)農(nóng)及民生工程資金的監(jiān)管，要建立事前、事中、事后監(jiān)督檢查的工作機(jī)制；同時(shí)鄉(xiāng)鎮(zhèn)財(cái)政自身也要建立相互牽制、相互制約的崗位責(zé)任制，并對(duì)人員定期進(jìn)行廉政警示教育，形成依法理財(cái)?shù)娜姹O(jiān)督體系。</p> <p>　�。ㄋ模┝⒆銔徫恢v奉獻(xiàn)</p> <p>　　鄉(xiāng)鎮(zhèn)財(cái)政的特點(diǎn)就是面向基層，面向人民群眾，工作任務(wù)紛雜繁重，所以首先要立足本職，愛(ài)崗敬業(yè)，淡泊名利，甘于奉獻(xiàn)，牢固樹(shù)立依法、為民理財(cái)?shù)睦砟�，從小事做起，從點(diǎn)滴做起，努力增強(qiáng)做好財(cái)政工作的責(zé)任感和使命感，在平凡的工作崗位上做出不平凡的事跡來(lái)，讓公共財(cái)政的陽(yáng)光雨露更多地照耀農(nóng)村，潤(rùn)澤農(nóng)民。</p> <p>　�。ㄎ澹槊穹⻊�(wù)求質(zhì)量</p> <p>　　當(dāng)前，第二批黨的群眾路線教育實(shí)踐活動(dòng)正如火如荼地開(kāi)展，鄉(xiāng)鎮(zhèn)財(cái)政人員應(yīng)該在密切聯(lián)系群眾，提高服務(wù)水平上狠下功夫。始終記住：</p> <p>　　我們財(cái)政上的每一個(gè)人，每一句話，每一個(gè)行為都是政府機(jī)關(guān)的窗口，都代表著政府的形象，特別是涉農(nóng)補(bǔ)貼工作人員，能辦的事，抓緊時(shí)間辦理，保證在最短的時(shí)間內(nèi)，把國(guó)家的惠農(nóng)補(bǔ)貼政策落到實(shí)處；一時(shí)辦不好的事，也應(yīng)細(xì)致耐心地做好解釋工作，給人民群眾以好的印象。提倡微笑服務(wù)，文明服務(wù)，努力營(yíng)造一個(gè)親切熱情的服務(wù)環(huán)境。同時(shí)利用宣傳欄，公開(kāi)工作職責(zé)、辦事流程等，進(jìn)一步改進(jìn)服務(wù)方式，通過(guò)上門(mén)、走訪、設(shè)立咨詢臺(tái)等形式，主動(dòng)靈活地做好服務(wù)，方便人民群眾，切實(shí)提高辦事效率和服務(wù)質(zhì)量。</p> <p>　　三、結(jié)束語(yǔ)</p> <p>　　適應(yīng)新形勢(shì)的要求，準(zhǔn)確把握當(dāng)前鄉(xiāng)鎮(zhèn)財(cái)政工作的特點(diǎn)，有針對(duì)性地提高鄉(xiāng)鎮(zhèn)財(cái)政的依法理財(cái)水平，不斷加強(qiáng)鄉(xiāng)鎮(zhèn)財(cái)政的公共服務(wù)職能和綜合管理職能，更好地服務(wù)于"三農(nóng)",服務(wù)于農(nóng)村經(jīng)濟(jì)和社會(huì)發(fā)展，是鄉(xiāng)鎮(zhèn)財(cái)政的必然選擇。</p> <p>　　參考文獻(xiàn)：</p> <p>　　[1]馮世斌。鄉(xiāng)鎮(zhèn)財(cái)政應(yīng)當(dāng)依法理財(cái)[J].審計(jì)文匯，2001</p> <p>　　[2]李炳軍。新形勢(shì)下如何加強(qiáng)鄉(xiāng)鎮(zhèn)財(cái)政職能建設(shè)[J].安徽財(cái)會(huì)，2006</p> <p>　　[3]石睿詣，王巨紅。加強(qiáng)基層財(cái)政建設(shè)的若干思考[J]. 中國(guó)財(cái)政，2012</p><script>s("content_relate");</script><p>【鄉(xiāng)鎮(zhèn)財(cái)政人員要找準(zhǔn)依法理財(cái)?shù)姆较颉肯嚓P(guān)文章：</p><p><a target="_blank" href="http://www.gymyzhishaji.com/fanwen/html/fanwen_20231026174007_3370296.html" title="找準(zhǔn)定位作文">找準(zhǔn)定位作文</a><span>10-26</span></p><p><a target="_blank" href="http://www.gymyzhishaji.com/fanwen/html/fanwen_20230211181228_2371931.html" title="找準(zhǔn)自己的位置作文">找準(zhǔn)自己的位置作文</a><span>02-11</span></p><p><a target="_blank" 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