摘要：政府预算是按照一定的法律程序编制和执行的政府年度财政收支计划，是政府组织和规范财政分配活动的重要工具，也是政府调节经济的重要杠杆。乡镇政府作为我国最基层的预算管理单位，其水平的高低决定了整个政府预算管理的成效。本文以川姜镇政府预算编制及执行实践为例，通过基础数据的分析，总结了乡镇政府预算中存在的预算编制粗糙、预算执行随意的问题，解释了产生这些问题的原因在于乡镇政府主观以及客观两个方面，并在制度层面以及乡镇政府自身该怎样去规范乡镇政府预算方面，提出了几点对策建议。

关键词：乡镇政府预算； 预算编制； 预算执行

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