随着我国财政管理体制改革的日益深化和分级财政、分级管理理财模式的形成,地方财政管理工作亦愈加重要。与此相适应,地方财政管理理论研究的热潮正在兴起,科学地确立地方财政管理学的研究对象,建立一套完整的地方财政管理科学体系,完善和优化地方财政管理运行机制,这既是贯彻“统一领导、分级管理”原则,加强地方各级财政管理工作的需要,也是完善社会主义财政管理科学体系,繁荣和发展财政管理理论的需要。因此,本文试 With the deepening of the reform of the financial management system in our country and the formation of the financial management model of grading and grading management, the work of local financial administration has become even more important. Correspondingly, the upsurge of local financial management theory research is on the rise, establishing the research object of local financial management science scientifically, establishing a complete set of scientific system of local financial management, perfecting and optimizing the operation mechanism of local financial management, The principle of “unified leadership and management at different levels” and the need to strengthen financial management at all levels are also the need to perfect the scientific system of socialistic financial management and to prosper and develop the theory of financial management. Therefore, this article test