改进和加强地方财政预算管理的○建○李成平焦渡我国现行的分税制财政体制对调整上下级财政收入的措施和政策较多，对财政收支预算管理的措施和政策还比较薄弱，特别是在财政支出管理方面更是不足。现行预算管理中存在的主要问题是：①预算内收入占整个财政资金的比重比较... Improve and strengthen the management of local budget ○ ○ ○ Li Chengping Jiao Tong China’s current tax-sharing financial system to adjust the upper and lower financial revenue measures and policies are more, the fiscal revenue and expenditure budget management measures and policies are still relatively weak, especially In terms of financial expenditure management is even less. The main problems in current budget management are as follows: ① Comparison of the proportion of revenue within the budget to the total financial fund ...