一、当前财政管理中存在的一些问题(一)预算编制缺乏时效性,执行不规范按照目前体制,预算年度实行日历年度,即从每年1月1日到12月31日,而财政预算审核通过(由于特区没有人大管委会认定后上报市财政,而市人民代表大会召开的时间一般安排在每年的3月份)往往在3、4月份以后,在批准前的几个月份,则一边执行一边修改,有些支出按照上一年同期的预算执行。导致实际上 First, the current financial management of some problems (A) the lack of timeliness of budget preparation, the implementation of non-standard In accordance with the current system, the budget year, the implementation of the calendar year, that is, from January 1 to December 31 each year, and the budget approved by the audit (Since the SAR does not report the municipal finance after it is determined by the NLC, the Municipal People’s Congress is generally held in March of each year.) It is often implemented in March and April after months and months before approval Some expenses were revised according to the previous year’s budget. Cause in fact