地方财政职能是地方政府经济职能、政权职能的重要组成部分 ,也是国家财政的组成部分。地方财政管理具有双重性、综合性和相对独立性 ,是一个复杂的系统管理。从整体功能看 ,地方财政具有统一的预算管理制度 ,实现分级宏观调控和收支管理功能 ;从全面利益出发 ,进行分配、调节、监督的功能 ;促进国民经济各个部门财力均衡分配、协调发展的功能等。从系统功能看 ,具有系统主动控制的功能、定值控制的功能、超前控制的功能、自组控制的功能、最优控制的功能 The local financial function is an important part of the economic functions and the functions of the government of local governments and is also an integral part of the state finance. The duality, comprehensiveness and relative independence of local financial management is a complicated system management. From the perspective of overall functions, local finance has a unified budget management system to achieve the functions of macro-level control at different levels and revenue and expenditure management; from the perspective of overall interests, functions of distribution, regulation and supervision; and promotion of the balanced distribution of financial resources among all departments in the national economy and coordinated development Function and so on. From the perspective of system function, it has the functions of system active control, setting control, advanced control, self-control and optimal control