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财政管理体制是划分各级政府之间财政管理的职责、权力以及收支范围的规范性制度,是经济管理体制的重要组成部分。
The fiscal management system is a normative system that divides the responsibilities, powers, and scope of revenues and expenditures of the financial administration among all levels of government and is an important part of the economic management system.