预算管理一体化背景下乡镇财政风险防控与应急保障机制研究

Research on Risk Prevention and Emergency Security Mechanisms for Township-Level Finance in the Context of Integrated Budget Management

摘要: 预算管理一体化是打通并整合预算编制、项目储备、资金执行、会计核算、决算上报、绩效管控及财政监督等各项核心工作的重要系统平台，能够实现财政管理全流程的有机衔接与统筹联动。乡镇财政是国家治理体系的基层基石，也是面向社会开展公共服务的关键落脚点，履职范围涵盖基层“三保”落实、乡村振兴推进、基层社会治理、公共服务供给以及各类突发公共事件的财力保障等重点领域。然而，基层财政运行普遍面临诸多现实制约，不仅存在税源基础薄弱、刚性支出占比高、显性及隐性债务负担较重的问题，基层财政人员的发展压力也较为突出，存在财政从业人员人手不够、专业能力不足等短板，基层公共服务和政策落地成效很大程度上受制于地方财政承载能力。本文以预算管理一体化系统为研究载体，立足于数字治理理论与公共财政风险管理理论，识别乡镇财政风险的现实表征，剖析风险形成机制与应急保障现存困境，从数字化预算治理、风险预警、应急资金安排、内控监督和县乡协同等几个方面提出优化路径，以期为提高乡镇财政韧性以及基层公共危机治理能力提供思路。

Abstract: The integrated budget management system serves as a critical platform that connects and integrates core fiscal procedures, including budget formulation, project reserve, fund implementation, accounting, final statement submission, performance control and fiscal supervision. It enables organic connection and coordinated interaction across the whole fiscal management process. As the cornerstone of the national governance system, township-level finance acts as a vital carrier for public services. Its responsibilities cover key areas such as guaranteeing basic spending at the grassroots level, advancing rural revitalization, conducting local social governance, delivering public services, and funding responses to various public emergencies. Nevertheless, the operation of grassroots finance faces widespread practical constraints. Challenges include a weak tax base, a high proportion of rigid expenditures, heavy burdens from explicit and implicit debts, together with prominent pressure on fiscal staff, such as manpower shortages and insufficient professional competence. The delivery of grassroots public services and policy implementation still largely depend on the fiscal capacity of local governments. Taking the integrated budget management system as the research carrier, based on digital governance theory and public fiscal risk management theory, this paper identifies the practical manifestations of township fiscal risks, analyzes the formation mechanisms of risks and the dilemmas of emergency support. Optimization approaches are proposed from the perspectives of digital budget governance, risk early-warning, emergency fund arrangement, internal control and supervision, as well as county-township coordination, so as to provide references for enhancing township fiscal resilience and grassroots public crisis governance capacity.