近年来,随着各级财税体制改革的深入推进,特别是新《预算法》实施后,基层预算管理工作得到了明显强化,财政管理新机制进一步完善,预算执行管理逐步加强,资金使用绩效明显提高。但是,年初预算编制不精不实、滚动预算工作薄弱、项目支出绩效不强、预算单位预算管理水平不高等问题仍然存在,部分单位预算管理工作“重分配、轻管理”、“重结果、轻过程”等思想并未得到根本性改变,这些都给全区公共财政资金高效配置、财政资金安全规范管理带来了挑战,甚至在一定程度上影响到了基层党委政府决策的有效落实。本文就基层目前预算管理工作的实际,就进一步加强预算管理水平谈一些看法和建议。 In recent years, with the deepening reform of the fiscal and taxation system at all levels, especially after the implementation of the new “Budget Law,” grassroots budget management has been significantly strengthened, the new financial management mechanism has been further improved, the budget management has been gradually strengthened, and the use of funds has been significantly improved improve. However, the problems such as poor budget preparation at the beginning of the year, weak rolling budget work, poor performance of project expenditures and low budgeting level of the budgetary unit still exist. Some of the budgetary management work such as “redistribution, light management” and "heavy result And light process have not been fundamentally changed. All of these have challenged the efficient allocation of public finance funds in the entire region and posed challenges to the management of the safety and security of financial funds, and even affected the effective implementation of the decisions made by the grassroots party committees and governments to a certain extent. This article on the actual grass-roots budget management at present, to further enhance the level of budget management to talk about some opinions and suggestions.