随着社会主义市场经济的不断发展和基层管理水平的不断提高,基层财政管理工作提出了更高的要求。基层财政管理体制应该明确体现公开、公正、公平的基本特征,而要达到这个目标最首要的就是要解决目前基层财政管理体制中存在的突出性问题。基于此,本文将对我国财政管理体制存在的突出问题以及解决对策进行深入的分析和研究,以促进基层财政管理工作在中国的经济发展中发挥更加积极的作用。 With the continuous development of the socialist market economy and the continuous improvement of the grassroots management level, grassroots financial management has set higher demands. The primary financial management system should clearly reflect the basic characteristics of being open, just and fair. The most important thing to achieve this goal is to solve the outstanding problems existing in the current grass-roots fiscal management system. Based on this, this article will carry out an in-depth analysis and study of the outstanding problems in China’s financial management system and its solutions to promote grassroots financial management in China’s economic development to play a more active role.