Abstract: Financial difficulties characterized by huge sums of debts,have sprung up in most towns of our country.Their out comes directly affect the effective execution of funda mental organizations of state political power.Causes of financial difficuties in towns include not only the undeveloped economy,scarce tax sources,irrational public financial payment,chaotic financial management,but also lagged political and administrative reformation.Therefore,we should develop the active and initiative finance management sy...