实行分税制财政体制改革以来,湖北省认真开展效益财政建设,努力构建地方公共财政基本框架,在预算管理改革方面进行了一些有益的探索。(一)推行综合财政预算,统筹运用预算内外财力效益财政把提高财政分配效率作为一切财政活动的出发点和归宿,强调预算资金的统一性,以达到预算资金的规模效益。改革开放初期,为了调动各级、各部门的积极性,扩大部门、单位和企业的自主权,财政总体上实行的是“放”的政策,财政统收统支的局面被打破,地方政府和预算单位的自主权逐步扩大,财力逐步增多。各部门各单位通过各种收费政策取得了不少预算外的资金,这些预算外资金当时由各单位自行支配。而与 Since the reform of the tax-sharing system, Hubei Province has earnestly conducted effective financial construction and has made efforts to establish the basic framework for local public finance. Some helpful exploration has been made in budget management reform. (I) Promoting a comprehensive fiscal budget and making integrated use of the internal and external budgetary and financial resources for efficiency We will regard improving the efficiency of financial allocation as the starting point and end-result of all fiscal activities and emphasize the unity of budgetary funds in order to achieve economies of scale in budgetary funds. In the initial stage of reform and opening up, in order to mobilize the enthusiasm of all levels and departments and expand the autonomy of departments, units and enterprises, the overall implementation of the fiscal policy is “putting ”, and the situation of fiscal unification and spending is broken. Local governments The autonomy of the budgetary units and the gradual expansion of their financial resources gradually increased. Various departments and units made a lot of extrabudgetary funds through various fee collection policies, and these extrabudgetary funds were now at the disposal of all units. And with