城市管理和管养是城市发展的重要内容,涉及到民生领域的各个方面,矛盾多,责任重,是城市化进程中面临的一个难点问题,同时也是财政保障的重要课题之一。稳步做好城市管理和管养的财政保障,促进其健康发展,是当前地方财政事业的重要责任。坚持把城市管理和管养置于财政改革与发展的始终,切实保障城市管理和管养服务于地方经济社会发展总体目 Urban management and maintenance is an important part of urban development. It involves many aspects of people’s livelihood, with many contradictions and heavy responsibilities. It is a difficult issue facing the process of urbanization and one of the important issues in financial security. Steady progress in financial management of urban management and custody and promotion of its healthy development are the important responsibilities of the local financial undertakings at present. Adhere to the city management and control placed in the fiscal reform and development has always been to effectively protect the urban management and management services in the overall economic and social development of the local head