改革开放以来我国历次行政管理体制的改革都取得了一些阶段性的成果,但有些根本性问题依然没有得到有效解决。究其原因,笔者以为,改革中政府职能调整是手段,建立高效、优化、负责的服务型政府是目的,而唯独缺乏的是条件,即没有相互制衡的预算权,这样就不可能使得这些改革成果得到巩固,也不可能真正建立决策、执行和监督相互制约的高效的行政管理体制。 Since the reform and opening up, the reforms of the previous administrative systems in our country have all achieved some phased achievements. However, some fundamental problems have still not been effectively solved. The reason, I believe that the reform of government functions is to adjust the means to establish efficient, optimized and responsible service-oriented government is the purpose, but only the lack of conditions, that is, there is no budget checks and balances, so it is impossible to make these As the result of the reform has been consolidated, it will also be impossible to truly establish a highly efficient administrative system that makes decisions, implements and supervises each other.