湖南省岳阳市财政局从1994年实行分税制起,对预算内外资金实行综合零基预算管理,同时细化预算编制,规范了政府分配行为。六年来,市财政已做到预算内外收入“一本账”,支出审批“一支笔”,有效地提高了政府的宏观调控能力和财政性资金的使用效益。　　一、具体做法(一)清理和确? Since 1994, the Finance Bureau of Yueyang City, Hunan Province has implemented the tax sharing system and implemented integrated zero-based budget management on both inside and outside the budget funds, refined the budget formulation and regulated the government distribution behavior. In the past six years, the municipal finance has already done “one account” of its budgetary revenues and expenditures and approved “one pens” of expenditures, effectively improving the government’s macro-control capability and the efficiency of the use of fiscal funds. First, the specific practices (a) clean up and indeed?