一、引言财政管理能力从不同角度来看,有着不同的内涵。从管理过程来看,包括了财政决策能力、财政计划能力、财政执行能力、财政协调能力、财政控制能力和财政监督能力等。从具体内容来看,包括了税收管理能力、非税收管理能力、债务管理能力、公共支出管理能力、政府投资管理能力、社保基金管理以及财政风险管理能力。财政管理能力是公共财政建设的关键,关系到整个政府 I. Introduction The ability of financial management has different connotations from different perspectives. From the management process point of view, including the ability of financial decision-making, financial planning capabilities, financial implementation capacity, financial coordination, financial control and financial monitoring capabilities. From the specific content, including tax management capabilities, non-tax management capabilities, debt management capabilities, public spending management capabilities, government investment management capabilities, social security fund management and financial risk management capabilities. Financial management is the key to the construction of public finance and affects the entire government