财政管理存在风险,其主要原因一方面是管理者没有遵循法律、法规和制度要求,另一方面也没有特定的符合自身发展规律的体系可以遵循。因此,从我国的实际出发,运用企业内控框架的管理要素,为地方财政部门提供有效的财政管理手段,对健全公共财政体制,实现财政科 The main reason for the existence of financial management risks is that managers do not follow the laws, regulations and institutional requirements, on the other hand there is no specific system in line with their own development rules can be followed. Therefore, starting from the reality of our country, using the management elements of the enterprise’s internal control framework, we can provide the local financial departments with effective means of financial management, improve the public financial system,