实行中期财政规划和滚动预算制度是财政跨年度管理的发展趋势,是提高预算约束力度、增强预算科学性前瞻性系统性的客观要求。当前,我国推行中期财政规划管理处于起步阶段,面临诸多难点问题亟需研究解决。本文围绕中期财政规划编制过程中的统筹难点加以研究,并提出了相关政策建议。一、中期财政规划编制面临的困难及其原因(一)中期财政规划的约束力较差。新《预算法》等相关法律法规没有对中期财政规划的编制作出明确 The implementation of medium-term fiscal planning and rolling budget system is the management trend of financial management across the year, which is an objective requirement to enhance the restraint of the budget and enhance the prospective and systematic nature of the budget science. At present, the implementation of medium-term fiscal planning and management in our country is in its infancy, and many difficulties and problems are urgently needed to be studied and solved. This article focuses on the coordination difficulties in the process of compiling the mid-term financial plan, and puts forward the relevant policy suggestions. First, the medium-term financial planning difficulties and the reasons for (a) medium-term financial planning is less binding. The new “Budget Law” and other relevant laws and regulations did not make clear the preparation of medium-term financial planning