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一、当前财政管理存在的主要问题党的十四大以来,根据社会主义市场经济建立与发展的客观需要,我们进行了一系列财政管理制度的改革与建设,各地在改进和加强财政管理方面也作了一些有益的尝试,但就财政管理的总体而言,仍有许多方面不适应形势发展的要求,已经成为当前财政工作中亟待解决的突出问题。(一)预算编制方法不科学。现行预算编制方法,概括地说是收入按类别、支出按功能编制预算。市场经济国家除按收入类别和支出功能编制预算之外,还按部门和支出单位编制部门预算。我国按收入类别和支出功能编制预算,便于进行经济政策分析,但在财政管理方面存在着明显不足:一是没有将预算指标细化到具体的部门和支出单位,
I. Main Problems Existing in Financial Administration Since the 14th CPC National Congress, in accordance with the objective needs of the establishment and development of the socialist market economy, we have conducted a series of reforms and construction of the financial management system. All localities have made great efforts in improving and strengthening their financial management However, as far as the overall financial management is concerned, there are still many aspects that do not meet the requirements of the development of the situation. This has become a prominent issue to be solved urgently in the current financial work. (A) budget preparation method unscientific. The current method of budgeting, in a nutshell, is revenue by category and expenditure by function. In addition to budgeting by income category and expenditure function, the market economy countries also prepare departmental budgets by department and expenditure unit. In our country, the budget is compiled according to the income category and expenditure function, which is convenient for economic policy analysis. However, there are obvious deficiencies in the financial management. First, we fail to refine the budget indicators to specific departments and expenditures units,