一、现行《预算法》对地方财政管理乏力1.对地方财政监督弱化。长期以来,我国预算管理中存在重分配、轻监督的现象,即使监督,往往也是事后监督,缺乏事前监督和事中监督,这在地方财政中表现尤为明显。尽管《预算法》中也有关于预算监督的条款,但这些规定形式主义过多,以致在实际 I. Current Budget Law Lacks Local Financial Management 1. Weakens local financial supervision. For a long time, there has been the phenomenon of redistribution and light supervision in budget management in our country. Even supervision, often after-the-fact supervision, and lack of prior supervision and oversight, are particularly evident in the local finance. Although there are provisions in the Budget Law that govern the budget, these provisions are so formalistic that in practice