随着我国改革开放的不断深入发展 ,市场经济体制的逐渐完善 ,财务管理面临社会经济环境发生新的变化 ,出现了一些新情况、新问题。财务管理制度是财务管理的基本制度 ,是正确处理各项经费分配过程中各方面利益的法律依据。只有依靠健全的财务制度 ,才能保证财政资金的安全 ,提 With the continuous deepening of China’s reform and opening up and the gradual improvement of the market economic system, financial management faces new changes in the social and economic environment. Some new situations and new problems have emerged. The financial management system is the basic system of financial management and the legal basis for correctly handling the interests of all parties in the distribution of various funds. Only by relying on a sound financial system can we ensure the security of fiscal funds