【摘要】 实行分税制财税体制后 ,地方财政预算管理在实践中存在着一些问题 ,如预算编制和预算执行中的计划与征收脱节、定性指标和目标性定量支出过多过滥、地区财政收入紧张、资金使用效率低等问题 .对此作者从实际工作出发 ,提出了改进预算编制、规范预算执行等切实可行的对策 .更多还原

【Abstract】 Since the system of tax distribution between the central and local authorities was put into effect, problems have emerged in the local financial budget administration, such as the budget formulation divorced from the budget execution, stationarity indices and objective ration overflowed, tight local revenue and inefficient capital operation. The authors, drawing from their work experiences, puts forward the possible measures of improving budget formulation and standardizing budget execution to such problems.更多还原