在传统的计划经济体制下,由于经济关系没有理顺,财政管理在很大程度上只能靠提要求、下指标来推动工作。因此,其方式、手段均带有浓厚的行政色彩。近几年来,随着社会主义市场经济体制的逐步建立,我国的财政管理开始逐步向制度化、科学化轨道迈进,出现了积极的变化。具体来说, Under the traditional system of planned economy, due to the unbalanced economic relations, the financial administration can only rely on the requirements and indicators to promote the work to a great extent. Therefore, its methods, means are with a strong administrative color. In recent years, with the gradual establishment of a socialist market economic system, China’s fiscal management has gradually begun to move toward a more institutionalized and scientific path, with positive changes. Specifically,