当前分税制的实施,财政赤字的迭加,为行政管理改革提出了崭新而现实的课题。因而强化预算法制观念,硬化支出控管措施,力保收支当年平衡,已成为向市场经济转轨时期行财工作的当务之急。一、定准盘子——保预算各级预算应当做到收支平衡。预算作为宏观调控的重要手段,其职能的实现首先取决于定准盘子。一是定准“预算盘子”。“盘子”不准,预算难保。传统的“比例增长法”容易造 The implementation of the current tax sharing system and the superposition of the fiscal deficits have put forward new and realistic topics for the administrative reform. Therefore, strengthening the concept of the budget legal system, hardening the expenditure control measures, and ensuring the balance of receipts and payments in the current year have become the top priorities of the fiscal and monetary work during the period of market economy transition. First, set the plate - to ensure budget budgets at all levels should be balanced. Budget as an important means of macroeconomic regulation and control, the realization of its function depends first of all on the approved plate. First, set the “budget plate.” “Plate ” are not allowed, the budget can not be guaranteed. Traditional “proportional growth law” easy to create