随着经济体制改革的不断深入，我国财政资金管理制度日趋完善，但与中央财政相比，地方财政性资金的管理制度存在较多问题，突出表现在地方预算外资金管理不规范，体制外财政性资金管理混乱。在地方财政预算内资金日趋紧张的情况下，如何改革完善我国地方预算体系，管好、用好地方财政性资金，本文提出了一些见解 With the continuous deepening of the reform of the economic system, the management system of China’s financial funds has been perfected day by day. However, compared with the central government, there are many problems with the management system of the local fiscal funds, which is manifested in the irregularities in the management of local extra-budgetary funds, Sexual capital management chaos. Under the circumstance of increasing tensions in the local budget, how to reform and perfect the local budget system in our country, manage and make good use of the local financial funds, this article puts forward some opinions