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伴随着财政收支规模越来越大和公共财政涉及面越来越广,实施科学化精细化管理已成为财政提高管理效能、破解管理难题的根本途径。但对如何推进财政科学化精细化管理,由于受各种条件因素限制,或多或少地存在着一些片面认识。为了进一步推进财政科学化精细化管理,少走弯路,亟需澄清目前存在的片面认识,树立全面认识。
With the increasing fiscal revenue and expenditure and the increasing public finance coverage, the implementation of scientific and meticulous management has become the fundamental way for the government to improve its management efficiency and solve management problems. However, there is some one-sided understanding about how to promote the fine management of scientific and financial management due to various conditions and constraints. In order to further promote the fine management of scientific and scientific finance and make fewer detours, it is urgent to clarify the current one-sided understanding and establish a comprehensive understanding.