三、重新界定瞀管理机构及职责我国预算管理中存在的问题，主要原因是财政部门内设机构和职责划分不科学，不利于形成高效率的预算管理工作环境。要使预算编制、执行、监督相分离，必须理顺预算管理各个环节间的工作关系。河北省的做法是：（一）成立预算编制机构，专职负责预? Third, to redefine the 瞀 management agencies and responsibilities China’s budget management problems, mainly due to the financial sector agencies and responsibilities division of unscientific, is not conducive to the formation of efficient budget management work environment. In order to separate budgeting, implementation and supervision, we must streamline the working relations among all aspects of budget management. Hebei Province’s approach is: (a) the establishment of budget agencies, full-time responsible for the pre-