国家预算是一项核心的财政政策工具，本级预算管理则是国家预算的基础和核心。从建立适应社会主义市场经济体制发展要求的公共财政基本框架来看，财政预算管理特别是本级预算管理凭借的手段和工具，仍然存在薄弱环节和制约因素，乃至机制性、制度性的缺陷，需要进一步研究解决 State budget is a core financial policy tool, and budget management at the budgeting level is the foundation and core of the state budget. Judging from the establishment of the basic framework of public finance that meets the requirements of the development of the socialist market economy, there are still some weak links and constraints in the budget management, especially the budget management at the corresponding level, and even its institutional and institutional defects. Need to further study and solve