财政机构是决定财政职能的前提条件。从现行财政机构主体看,设有综合计划、预算、行政财务、工交财务、商贸财务、外经财务、农村财务、农税、会计事务管理、科研等职能部门和“三查”办、控购办、小车办等代管机构,以及政工、办公室等行政事务机构。这种机构模式,在计划经济条件下,曾发挥了重大作用,但在社会主义市场经济条件下,却有许多弊端。突出表现为:一、分工过细,机构重叠。如专业财务机构,既管理经济单位的财务活动,又管理经济单位会计报表和周转金发放,有的还管理所得税,事无巨细,往往抓不住重点。而“三查”办、“控 Financial institutions are the preconditions for determining financial functions. From the perspective of the current main body of financial institutions, there are such functional departments as comprehensive planning, budget, administrative finance, industrial and commercial communication, commerce and trade finance, foreign finance, rural finance, agricultural tax, accounting affairs management, scientific research and other departments and “three investigations” Office, car and other escrow agencies, as well as political, office and other administrative agencies. This institutional model, which played a major role in the planned economy, has many drawbacks under the conditions of a socialist market economy. Outstanding performance: First, the division of labor is too small, institutions overlap. Such as professional financial institutions, not only the financial activities of economic units, but also the management of economic units, accounting statements and working capital distribution, and some also manage income tax, things are not huge, often unable to grasp the key. The “third investigation” to do, "control