随着我国财政体制改革进程的进一步深化,加强财政的支出管理,提高财政支出的使用效益不断受到社会的普遍关注。为了有效提高财政支出的效益,本文从加强相关财会人员的基础工作等方面不断提高财会预算、核算的质量,促使财政支出管理工作顺利开展。 With the further deepening of the reform of the financial system in our country, strengthening the administration of fiscal expenditures and increasing the efficiency of using public expenditures continue to receive widespread public attention. In order to effectively improve the efficiency of fiscal expenditure, this paper improves the quality of the accounting budget and accounting constantly from the aspects of strengthening the basic work of the related accounting staff and promotes the smooth implementation of the financial expenditure management.