预算管理是财政管理的核心,实现预算管理的规范化和科学化是依法理财、科学理财的前提和保障,因此,也是深化财政改革的核心内容。近年来,四川财政预算管理改革进行了一些探索,取得了初步成效。但从整体上看,改革的力度还不够大,步伐还不够快,全省各级财政的预算管理还更多地沿用着计划体制下的传统办法,远不能适应建立公共财政的基本要求。一是 Budget management is the core of financial management. To standardize and scientifically implement budget management is the precondition and guarantee of managing wealth according to law and scientific management. Therefore, it is also the core content of deepening financial reform. In recent years, the Sichuan fiscal budget management reform has made some explorations and achieved initial success. However, on the whole, the reform is not strong enough and the pace is not fast enough. The fiscal budget management at all levels of the province also follows the traditional methods under the planning system more and more, and is far from being able to meet the basic requirements for establishing public finance. One is