Preface

Financial budget management is one of the most basic and effective methods of financial management. It plays an important role in the financial management of the financial department.

With the deepening of economic globalization and marketization, China's budget, management and other related systems have also undergone major reforms and made great progress in many aspects. While accumulating rich experience, relevant management systems are also constantly standardized. However, from the current point of view, China's financial management work is still at a low level, and there are still many problems in financial management. Through the financial budget management reform, the purpose of scientific and standardized management can be achieved.

In recent years, in order to better improve the financial framework system and financial budget management level, the Chinese government has made a series of explorations and attempts, and it is quite effective.

At present, although the financial budget management level has been greatly improved, there are still many shortcomings that still need improvement. By constantly improving the reform ideas of financial budget and management, establishing and perfecting relevant regulations and laws, and strengthening the implementation of relevant policies, financial budget and management have been enriched and innovated. The level of financial budget management determines the achievements and effects of government budget management. Therefore, strengthening financial budget management has important theoretical and practical significance, which can realize and apply the principle of fairness and justice in practice. It is conducive to national macro-control.

前 言

财务预算管理是财政部门进行自身财务管理最基本有效的管理方法之一，在财政部门的财务管理工作中占据了越来越重要的地位和作用。

随着经济全球化和市场化不断深入，我国的预算及管理等相关制度也随之进行了相应的重大改革并且在许多方面都取得了很大的进步，在积累了丰富经验的同时，相关管理制度也不断规范，但从目前来看，我国的财务管理工作还处于较低的水平和层次，财务管理也存在很多问题，通过财务预算管理改革能够达到科学规范管理的目的。

近年来，为了更好地完善财务框架体系，提高财政预算管理水平，我国政府进行了一系列的探索和尝试，并且颇有成效。

目前，我国政府的财务预算管理水平虽然有了很大的提升，但仍然存在很多不足之处仍需改进。不断完善财务预算及管理的改革思路，建立健全相关制度法规，加强相关政策的实施力度，使财务预算及管理向着不断丰富和与时俱进的方向发展。财务预算管理水平决定了政府预算管理的成绩和效果，因此，加强财务预算管理具有重要的理论和现实意义，能够使公平公正原则在实践中得以实现和运用，有利于国家宏观调控。