地方预算是国家预算的重要组成部分,因此加强与充分发挥地方预算的职能,对于国家预算的正确执行和地方建设事业的迅速发展,是有着重要的意义的。建国以来,地方预算在中央的统一领导和统一计划下实行了分级管理,这是必要的,也是有成绩的。但是,在分级管理下如何进一步发挥地方管理财政的积极性也还存在着一些问题。这就是中央和地方的“条块”关系问题,年终结余处理问题,基本建设拖年度问题。一、关于中央与地方的“条块”关系问题。几年 Local budgets are an important part of the state budget. Therefore, strengthening and giving full play to the functions of the local budgets is of great significance to the correct implementation of the state budget and the rapid development of local construction. Since the founding of the People’s Republic of China, the local budgeting has been conducted at different levels under the unified leadership and unified plan of the Central Government. This is necessary and achievable. However, there are still some problems in how to further exert the enthusiasm of local management of finance under the hierarchical management. This is the issue of the relationship between the central government and the local government, the issue of handling year-end balances and the delay in infrastructure construction. First, on the central and local “bar ” relationship issues. several years