财政管理体制是划分中央同地方之间、国家同企业事业单位之间在财政管理方面的职责、权力、财政收支范围和管理方式等财政管理体系和制度的总称。广义的财政管理体制包括预算管理体制、税收管理体制、企业财务管理体制、基建财务管理体制、事业单位财务管理体制、行政机关财务管理体制等;狭义的 The fiscal management system is a general term for dividing the fiscal management system and system such as the responsibilities and powers of the central government in the financial management with the local governments, the state and the enterprises and institutions, the scope of the fiscal revenues and expenditures, and the management methods. The broad financial management system includes the budget management system, the tax management system, the enterprise financial management system, the infrastructure financial management system, the public institution’s financial management system, the administrative organ’s financial management system, and so on. The narrow