1. The refinement of budgeting needs to be improved. At present, there are some problems in the budgeting of government funds, such as simple methods and extensive methods. In terms of compilation method, it is basically the same as the previous compilation method of base plus growth; The income budget department does not fully grasp the fund income and its influencing factors, so it is difficult to make a scientific and accurate forecast of the fund income. Expenditure budget has not been fully implemented project library management.

2. The binding force of budget implementation needs to be strengthened. At present, there are some problems, such as the big difference between budget and implementation, the large balance of budget expenditure and the unbalanced progress of budget implementation.

3. Budget supervision needs to be strengthened. We should strengthen financial supervision and performance evaluation.