当前财政支出管理体制改革的重点集中体现在预算编制改革与预算执行改革两个方面。改革预算编制方法,细化部门预算;改革预算执行机制,推行集中支付。二者在构建公共财政框架时相辅相成,共同发挥着重要作用。现针对传统预算编制方法与预算执行机制中存在的突出问题,结合陕西省推 At present, the reform of fiscal expenditure management system focuses on two aspects: budget reform and budget reform. Reform budget preparation methods, and refine departmental budgets; reform the budget implementation mechanism and implement centralized payment. The two complement each other in building a public financial framework and jointly play an important role. In view of the outstanding problems existing in the traditional budget preparation method and the budget execution mechanism, combined with the push of Shaanxi Province