摘要：政府預算是按照一定的法律程序編制和執行的政府年度財政收支計劃，是政府組織和規范財政分配活動的重要工具，也是政府調節經濟的重要杠桿。鄉鎮政府作為我國最基層的預算管理單位，其水平的高低決定了整個政府預算管理的成效。本文以川姜鎮政府預算編制及執行實踐為例，通過基礎數據的分析，總結了鄉鎮政府預算中存在的預算編制粗糙、預算執行隨意的問題，解釋了產生這些問題的原因在于鄉鎮政府主觀以及客觀兩個方面，并在制度層面以及鄉鎮政府自身該怎樣去規范鄉鎮政府預算方面，提出了幾點對策建議。

關鍵詞：鄉鎮政府預算； 預算編制； 預算執行

Abstract:Government budget is an annual financial plan which is formulated and executed according to the law. For government, the budget is not only an important tool for organizing and stipulating the financial distribution, but also a significant lever for regulating the economy. The ability of budgeting for the government of the villages, the bottom budget management unit of China, determines the success of the whole government budget. This essay takes the budget formulation and execution of Chuanjiang village as an example. By the analyses of basic data, firstly, this essay summarizes the regular problems of budgeting for the government of the villages, such as the rough formulation and the casual execution. Besides, this essay points out the subjective and objective reasons for these problems. The last but not the least, this essay puts forward some suggestions for the budget of the government for the villages.

Keywords: Government budget for the villages; Budget formulation; Budget execution