预算管理制度改革是财税改革的基础也是全面深化财税改革的三大任务之一。近年来,四川省什邡市预算管理的科学化、精细化水平不断提高,对促进全市经济协调可持续发展发挥了积极的作用。去年以来。随着国务院《关于深化预算管理制度改革的决定》的发布和新《预算法》的颁布实施,为规范和加强财政预算管理提出了新要求。提供了新机遇。四重问题分析(一)编制方法过于简单粗糙一是编制内容粗糙。在实践中,部门都按功能科目编制预算。很多具体事项细化到单位项目时,没有进一步细化 The reform of the budget management system is the basis of the fiscal reform and one of the three major tasks of deepening the fiscal reform. In recent years, the scientific and refined budget management in Shifang Municipality in Sichuan Province has been continuously improved, playing a positive role in promoting the coordinated, sustainable development of the city’s economy. Since last year With the promulgation of the State Council’s “Decision on Deepening the Reform of the Budget Management System” and the promulgation and implementation of the new “Budget Law,” new requirements have been set for standardizing and strengthening budget management. Offers new opportunities. Analysis of quadruplicate (a) preparation method is too simple and rough First, the preparation of rough. In practice, departments are budgeted by functional account. A lot of specific issues refined to the unit project, no further refinement