本讲辅导《财政基础知识》教材第八章的内容,重点讲述财政管理体制的基本概念和基本内容,有关预算管理体制的具体内容,留待《国家预算》学科中讲述。一、什么是财政管理体制财政管理体制,是确定中央与地方、地方各级、国家与企事业单位之间的财力分配和管理权责的一项根本制度,是国家经济管理体制的一个重要组成部 This tutorial teaches the contents of Chapter 8 of the “Fundamentals of Fiscal Fundamentals,” focusing on the basic concepts and basic contents of the financial management system. The specific contents of the budget management system are set out in the “National Budget” section. First, what is the financial management system of the financial management system is to determine the central and local governments at all levels, countries and enterprises and institutions between the financial allocation and management authority is an essential system of state economic management system is an important component unit