预算是经费管理的龙头,是经费支出的总闸门,是实现保障有力,提高经费使用效益的重要手段。通过预算管理,可以对经费活动过程进行全方位的规划和安排,对经费保障方向和重点进行宏观调节和控制,确保经费收支综合平衡和家底充盈。为了充分发挥预算的宏观调控作用,笔者曾对部队的预算管理情况进行了调研考评,现就预算编制与执行存在的问题及对策谈些浅见。一、预算编制与执行存在的问题 1.错误地认为预算就是指标准领报经费的预算,是标准经费的计划收支。如生活费、公用经费 The budget is the leader in the management of funds and the general gate of expenditures, which is an important means to ensure effective protection and increase the efficiency of the use of funds. Through budget management, the process of fund activities can be planned and arranged in an all-round way, with macro adjustments and controls on the direction and focus of funding guarantee, so as to ensure the balance of expenditures and expenditures in the household. In order to give full play to the macro-control role of the budget, the author conducted an investigation and evaluation of the budgetary management of the military and made some humble opinions on the problems and countermeasures in the formulation and implementation of the budget. First, the budget preparation and implementation of the existing problems 1. Wrongly think that the budget refers to the standard budget of the budget, which is the standard expenses of the plan. Such as living expenses, public funds