财政管理“是以国家财政活动为内容的管理,它贯穿于财政活动的全过程,是对财政收支活动进行预算、组织、调节和控制等一系列活动的总称”。财政管理中的控制,确保预算科学合理,组织调节周密高效,并使财政活动自始至终都置于财政目标控制之下,充分实现财政在“优化资源配置、调? Financial management “refers to the management of state financial activities as the content. It runs through the whole process of financial activities and is a general term for a series of activities such as budget, organization, regulation and control of revenue and expenditure.” The control in the financial management ensures that the budget is scientific and reasonable, the organizational regulation is highly efficient and efficient, and the fiscal activities are always placed under the control of the financial targets so as to fully realize the fiscal allocation of resources,