财政是社会主义市场经济条件下国家管理经济的重要手段,担负着国家财政资金筹集、分配、使用的管理和监督职责,党的十六届三中全会指出的“改革预算编制制度,完善预算编制的制衡机制”。为深化部门预算改革明确了指导原则,加强资金管理,建立和健全严格的部门预算管理体系,对于依法行政、合理高效地使用财政资金,提高资源配置效率和《实施纲要》的贯彻具有重大的意义,对财政同级审指出问题的落实也具有现实的 Finance is an important means for the state to manage the economy under the condition of a socialist market economy and is responsible for the management and supervision of raising, allocating and using state financial funds. The Third Plenary Session of the 16th CPC Central Committee pointed out that “reforming the budget preparation system and improving the budget Preparation of checks and balances ”. In order to deepen the reform of the departmental budget, we have clearly defined the guiding principles, strengthened fund management, and established and perfected a strict departmental budget management system. This is of great significance to the administration by law, the rational and efficient use of financial resources, the improvement of the efficiency of resource allocation and the implementation of the “Implementation Outline” , It is also realistic to implement the problems pointed out by financial peer reviewers