陈云同志是中国共产党和中华人民共和国的卓越领导人,著名的经济学家。他为社会主义经济管理理论的建立与发展做出了重要的贡献。他的经济管理思想对当前坚持和发展马列主义毛泽东思想,建设有中国特色的社会主义具有重要的指导意义。一、关于财政管理体制思想财政管理体制是财政管理的一项根本制度。财政管理体制的实质,是集权与分权、统一性与独立性的关系问题。在社会主义制度下,中央集权与地方分权之间,在根本利益上是一致的。但是,由于中央和地方所处的地位不同,因此,势必产生整体利益同局部利益之间的矛盾。中央集权与地方分权之间的矛盾表现在各个方面,其中,在资金的分 Comrade Chen Yun is a prominent leader and famous economist of the CPC and the People’s Republic of China. He made an important contribution to the establishment and development of the socialist economic management theory. His thinking on economic management has an important guiding significance for the current adherence to and development of Marxism-Leninism-Mao Zedong Thought and building of socialism with Chinese characteristics. First, on the financial management system Financial management system is a financial management of a fundamental system. The essence of the financial management system is the issue of the relationship between centralization and decentralization, unity and independence. Under the socialist system, central authority and local decentralization are in fundamental interest. However, given the different status of the Central Government and the localities, conflicts between the overall interest and the local interests are bound to arise. The contradiction between centralization and decentralization is manifested in all aspects. Among them,