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伴随着次贷危机的消退,世界经济正在复苏,这向各国的财政预算管理又提出了新的更高的要求,尤其是对通货膨胀率较高的我国而言,财政预算管理的作用更是不容小觑。它不仅可以优化财政收支,反映政府在财政管理中的一些问题,还能促进经济发展的良性循环。本文通过对财政预算管理特征及作用的讨论,希望能引起人们对财政预算管理的重视,改善财政预算管理的手段,提高财政管理效率。
With the subsidence of the subprime mortgage crisis, the world economy is recovering, which sets new and higher requirements for the fiscal budget management of all countries. Especially for our country with high inflation, the role of budget management is more Can not be underestimated. It can not only optimize the fiscal revenue and expenditure, reflect the government’s problems in the financial management, but also promote the virtuous circle of economic development. Through the discussion of the characteristics and functions of budget management, this paper hopes to arouse people’s attention to the budget management, improve the means of budget management and improve the efficiency of financial management.