县、市预算是地方预算的重要组成部分,健全县、市预算的管理,对于国家预算的正确执行和地方建设事业的顺利发展有着重要的意义。现在我就以四川万县专区的情况来谈。万县专区自1953年建立县、市一级预算以来,由于各级党政领导和全体财政干部的努力,贯彻执行了“统一领导、分级管理”的财政工作方针,在组织收入和节约支出方面都取得了不少的成绩。但是在工作中也存在着一些缺点和问题。这些缺点和问题主要是:(1)每年预算指标下达迟、变化多,使下面不好安排工作。有的事情年初 County and city budgets are an important part of local budgets. Improving the budgetary management of counties and cities is of great significance to the correct implementation of the state budget and the smooth development of local construction projects. Now I will talk about the situation in Sichuan Wanxian area. Since the establishment of county-level and municipal-level budgets in 1953, Wan County has implemented the fiscal work guideline of “unified leadership and hierarchical management” due to the efforts of party and government leaders and all fiscal cadres at all levels, and has made efforts in organizing revenue and saving Expenditures have made many achievements. However, there are some shortcomings and problems in our work. These shortcomings and problems are mainly as follows: (1) The annual budget targets are issued later and change more so that the following work is not well arranged. Something early in the year