财政支出预算管理是各级财政管理的难点。当前财政支出预算管理上存在着不少问题，主要有以下几个方面：一是预算编制缺乏前瞻性。许多支出项目在年初预算时没有打入或打入不足，而在预算执行中不得不追加；另一些不必要的项目则列入了预算，年末不得不追减。二是预算调整... Budget expenditure budget management is the difficulty of financial management at all levels. The current budget expenditure management there are many problems, mainly in the following aspects: First, the lack of forward-looking budgeting. Many of the expenditure items were either under-budgeted or under-budgeted at the beginning of the year and had to be added to the budget implementation; others were included in the budget and had to be reduced by the end of the year. Second, the budget adjustment ...