本主要阐述了财政预算管理的基本理论,结合新型的预算管理方法,比如部门预算、综合预算、国库集中支付制度以及政府采购等,从组织结构、计划编制、计划执行以及执行监督等方面,对财政预算管理模式进行研究,旨在建立起一套具备标准编制、规范约束力,以及有效监督的现代预算管理模式。 This paper mainly expounds the basic theory of budget management, combining with the new budget management methods, such as the department budget, the integrated budget, the centralized treasury payment system and government procurement, from the aspect of organizational structure, plan preparation, plan implementation and execution supervision The budget management mode is studied in order to establish a set of modern budget management mode with standard establishment, standard binding and effective supervision.