支出进度是一直困扰财政部门的业务顽疾,直观的表象是公众因为看到部门年底突击花钱而对财政工作怨声载道,财政部门也承受着“代人受过”之苦。山东省临朐县财政局自2010年创新管理模式,建立了财政预算资金“均衡拨付”机制,经过两年的实践和探索,如今已颇显成效。 Expenditure progress has been troubling the financial sector’s chronic illness. The intuitive appearance is that the public is complaining about financial work because of the department’s sudden surprise spending at the end of the year, and the financial department also suffers from the “over-acceptance”. Since its establishment in 2010, the Finance Bureau of Lintao County in Shandong Province has set up a budgetary fund and a mechanism of “balanced appropriation” since its establishment in 2010. After two years of practice and exploration, it has been quite successful.