目前县区级财政预算审查监督存在的主要问题是:预算编制不规范,粗放简单,内容不够完善,缺乏必要的透明度;预算审批不严格,有的流于形式走过场;预算执行不认真,政府理财行为不规范;预算监督欠力度,约束性不强、缺乏刚性。要解决这些问题,笔者认为应从三方面着手:一、完善法规,为 At present, the main problems existing in the examination and supervision of county-level budget are as follows: the budget preparation is not standardized, extensive and simple, the content is not perfect enough, lacking the necessary transparency; the budget approval is not strict and some are mere formalities; the budget implementation is not serious; Non-standard behavior; budget oversight, lack of binding, lack of rigidity. To solve these problems, I believe that we should proceed from three aspects: First, improve regulations for