财政管理是现代政府公共管理的重要内容,历来受到党中央和国务院的高度重视。党的十七大报告从多方面对发挥财政职能作用提出了新要求,新一届政府特别强调了要改革预算制度,强化预算管理和监督。财政管理的过程,实质上是财政发挥职能作用的过程,财政管理的好坏,直接影响财政作用效果。全面推进财政管理科学化、精细化,符合现代管理发展趋势,是更好地发挥 Financial management is an important part of the modern government’s public administration and has always been highly valued by the Party Central Committee and the State Council. The report of the 17th National Congress of the Communist Party of China has put forward new requirements on the role of financial administration in many aspects. The new government has particularly emphasized the need to reform the budget system and strengthen budget management and supervision. The process of financial management is essentially the process by which finance functions, and the quality of financial management directly affects the effect of financial operations. To promote scientific and fine financial management in an all-round way, in line with the development trend of modern management, is better to play