江西省上高县从2005年开始着手改革乡镇财政管理方式,先是实行了“乡财县代管”改革,2007年又推行了财政惠农补贴资金“一卡通”改革。两项改革依托网络信息技术将乡镇各项财政资金集中整合到一个口子进出,实行“一个漏斗向下”管理,推进了乡镇财政管理的科学化、精细化、规范化。 Since 2005, Shanggao County in Jiangxi Province has started to reform the financial management of townships and towns. First, the reform of “township counties and counties” has been implemented. In 2007, the government also introduced the reform of subsidies for financial assistance to farmers and the “one-card system.” The two reforms relied on the network information technology to centralize and integrate all the financial resources in the towns and townships into a single pass. The “one funnel to the next” management was adopted to promote the scientific, meticulous and standardization of township financial management.