在治理整顿中,财政预算管理工作遇到了一些新情况、新问题,必须采取相应的措施,以强化预算管理,促进治理整顿工作的顺利进行。笔者认为,在治理整顿中硬化预算约束是一个重要方面。一、实行紧缩的财政政策,调整支出结构,做到有保有压。要保证社会总供给与总需求的基本平衡,理顺宏观调控秩序,财政上必须实行紧缩政策,抑制资金需求,将支出总量控制在财力许可范围内。就财政预算管理部门来说,可以从两个方面做工作。一是改进预算方法。预算支出一超再超的原因,与我们目前的支出预算长期沿用的基数法和比例增长法有密切关系。这种预算方法,人为因素较多,带有 In the process of rectification and control, the budget management work has encountered some new situations and new problems and corresponding measures must be taken so as to strengthen the budget management and promote the smooth progress of the rectification work. In my opinion, the hardening of the budget consolidation constraints is an important aspect. First, the implementation of austerity fiscal policy, adjust the expenditure structure, so that there is a guarantee pressure. To ensure a basic balance between total social supply and aggregate demand and to rationalize the macroeconomic regulation and control order, a fiscal austerity policy must be implemented to curb the demand for funds and control the total amount of expenditure within the scope of financial resources. As far as the budget management department is concerned, we can do our work in two aspects. First, improve the budget method. The reasons for the surpassing of budget expenditures are closely related to the long-term base-case law and the proportional-increase law of our current expenditure budget. This method of budget, human factors more, with