文教行政事业费支出是县级财政预算支出的主要部分，因此，科学、规范地管理好“文财”资金就显得尤为重要。近年来，陕西省富县“文财”工作在实践中探索，逐步形成了一套较规范的管理办法，具体做法如下。一、规范预算，确保平衡科学合理地安排预算支出是搞好“文财”工作的 Culture, education and administrative expenses are the main part of the county budget expenditures, therefore, scientific and standardized management of “financial” funds is particularly important. In recent years, the “Wen Cai” work in Fuxian County of Shaanxi Province has been explored in practice, and a set of more standardized management measures has been gradually formed. The specific practices are as follows. First, standardize the budget to ensure that the balance of scientific and rational budget expenditures is to do a good job “financial” work