按照建立社会主义公共财政体制的要求,各级财政部门正在推行细化预算编制,实施部门预算、政府采购、国库集中收付、收支两条线等改革。可以说,上述改革已从财政资金的管理层面实现了重大突破,但由于它还缺少一个资产管理的链条,致使财政资金在实际使用中效益不高。同时由于缺少资产方面的考核,部门预算功能的发挥受到很大限制。许多部门一方面拼命要求增加预算拨款,另一方面却存在大 In accordance with the requirements of establishing a socialist public financial system, the financial departments at all levels are implementing such reforms as detailed budget preparation, implementation of departmental budgets, government procurement, treasury centralized collection and payment, and revenue and expenditure. It can be said that the above-mentioned reform has made a major breakthrough in the management of financial funds. However, due to its lack of a chain of asset management, the effectiveness of financial funds in actual use has not been high. At the same time due to lack of assets in the assessment, departmental budget functions have been greatly restricted. Many departments, on the one hand, desperately request increased budget allocations, on the other hand, they are still large