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财政预算是指政府对基本财政收支的长期计划,在改革开放以来,我国地方财政预算管理工作取得了丰硕的成果,初步形成了地方财政管理体系。在社会经济迅速发展的背景下,政府财政预算代表着政府主体政策的走向,但是在长期的发展过程中发现我国地方政府财政预算管理仍旧存在诸多问题,本文通过对地方财政预算管理的现状进行分析,同时提出相应的改进措施,促进我国地方政府财政预算管理工作高效进行。
The budget refers to the government’s long-term plan for the basic fiscal revenue and expenditure. Since the reform and opening up, China’s local budget management has achieved fruitful results, initially forming a local financial management system. Under the background of rapid socio-economic development, government budget represents the trend of the main government policy. However, in the long-term development process, we find many problems still exist in the financial budget management of local government in our country. In this paper, we analyze the current situation of local fiscal budget management. , At the same time put forward corresponding improvement measures to promote the efficient implementation of the budgetary management of local governments in our country.