一、对集权型预算体制和“分灶吃饭”改革的基本评价1980年以前,我国预算管理体制尽管发生多次变化,但基本上以中央集中为主要特征。中央预算处于支配地位,不仅表现在中央预算集中资金的数量占优势,而且表现在中央预算可以完全控制地方预算资金的使用范围和使用方向。地方预算只对少量的机动财力拥有自主 I. Basic Evaluation of the Centralized Centralized Reform of Centralized Centralized Budget-Based Management System and “Reform on Separate Stages” Before 1980, although the budget management system of our country changed many times, it was basically characterized by centralization. The central budget is in a dominant position. It not only shows that the central budget has the largest amount of funds, but also shows that the central budget can completely control the scope and direction of the use of local budget funds. Local budgets only have a small amount of liquidity and autonomy