一、财政预算管理存在的问题财政预算,亦称国家预算或政府预算,是经立法程序批准的政府年度财政收支计划。财政预算制度是为了保证财政预算工作的正常进行,规范财政预算的编制、执行和决算等活动而制定的一系列法律法规,是财政工作的基础和保证。目前,我国财政预算管理中存在的问题主要有：(一)财政预算立法缺乏科学性和协调性。按照国际上通行做法,政府间的职责划分、课税权划分和政府间转移支付,大多以 First, the problems of budget management Financial budget, also known as the state budget or the government budget, is approved by the legislative process of the government annual revenue and expenditure plan. The fiscal budget system is a series of laws and regulations formulated to ensure the normal operation of the budgetary work and to standardize the preparation, implementation and final accounts of the budget. It is the basis and guarantee for the financial work. At present, the main problems in the management of China’s budgetary budget include: (1) The lack of scientific and coordinated fiscal budget legislation. In accordance with the prevailing international practices, the division of responsibilities among governments, the division of taxation power and intergovernmental transfers, most