综合财政预算是财政支出管理制度改革的重要环节。推行综合财政预算,有利于增强政府宏观调控能力,缓解财政收支压力,促进财政运行良性循环。各地推行综合财政预算取得了一定的进展,但与改革的目标要求,还有较大距离。 Comprehensive fiscal budget is an important part of the reform of the fiscal expenditure management system. The implementation of a comprehensive fiscal budget will be conducive to enhancing the government’s macro-control capability, easing the pressure on fiscal revenues and expenditures and promoting a virtuous cycle of fiscal operation. Some progress has been made in implementing the integrated fiscal budget in various places, but there is still a long way to go to meet the reform target requirements.