一、为什么改进省与市县财政管理制度旧的财政体制实质上是由中央满打满算,下级财政的收入向上交,支出由上面拨款,因而各地收支难以因地制宜,统筹安排,对一些特殊性的支出,有时得不到解决或者不能及时解决,预算确定后,增加的收入和节约的支出,不能自行使用,影响各地区充分组织收入、认真节约支出的积极性。为了适应国家经济建设全面跃进的情况,国务院已规定对中央与地方的财政管理制度实行改革。本省为贯彻执行国务院「关于改进财政管理体制的规定」,更好的把统一领导的原则同因地制宜的原则结合起来,整体利益同局部利益结合起来,更充分的发挥市县组织收入、节约支出的积极性和创造性;在既 First, why improve the financial management system in the province and city and county? The old financial system was essentially filled up by the Central Government. The income of the subordinate financial department turned upside down. Expenditure was appropriated from the above. Therefore, it is difficult to balance receipts and expenditures according to local conditions, make overall arrangements, and expenditures on certain specialties Sometimes can not be solved or can not be solved in time. After the budget is set, the additional revenue and the expenditure for saving can not be used by others, which will affect the enthusiasm of all localities to fully organize their revenue and conscientiously save expenditure. In order to meet the overall leap forward in the country’s economic construction, the State Council has stipulated that the fiscal management system of the central and local governments should be reformed. In order to implement the State Council’s “Provisions on Improving the Financial Management System,” the province should better integrate the principle of unified leadership with the principles of local conditions and integrate the overall interests with the local interests so as to give full play to the income of urban and county organizations and save expenditures Enthusiasm and creativity; in both