在建立社会主义市场经济体制的进程中,进行财政管理的改革是十分重要的。分税制体制的确立,使我国政府间财政关系向着法制化、科学化迈出了重要一步,但作为财政管理核心内容的预算管理仍存在许多弊端,运行机制多年来没有大的改变,已经明显制约了市场经济体制的建立与发展。 In the process of establishing a socialist market economic system, it is very important to carry out financial management reform. The establishment of the tax-sharing system has taken an important step towards the legalization and scientification of the intergovernmental financial relations in our country. However, there are still many drawbacks in the budget management as the core of financial management. There have been no significant changes in the operating mechanism over the years, Establishment and Development of Market Economy System.