1996年第4期《财政研究》刊载了项境泉同志《转变和完善财政管理与监督职能》文章,指出财政的直接管理必须强化。财政的直接管理,包括两方面:一是指财政体系诸要素运行的管理,包括税收管理,国有资产管理,预算管理,财政信用管理,财政投资管理,社会事业经费管理,行政经费管理,财务会计制度管理,预算外资金管理,财政补贴管理,房地产资金管理,社会保障基 Issue 4 of 1996 “Financial Research” published an article entitled “Transforming and Perfecting the Function of Financial Management and Supervision” by Comrade Xiang Jingquan and pointed out that the direct management of finance must be strengthened. The direct management of finance includes two aspects: First, it refers to the management of various elements of the financial system, including tax management, state-owned assets management, budget management, financial credit management, financial investment management, social career management, administrative expenses management, financial accounting System management, extra-budgetary fund management, financial subsidy management, real estate fund management, social security base