(A) there are differences between government financial resources and fiscal revenue.

Judging from China's current financial situation, fiscal expenditure is increasing year by year, but the growth rate of fiscal revenue is very slow, so if financial support is insufficient, many contradictions will arise. Therefore, this shows a very important problem, that is, China's social undertakings and economic construction are not synchronized, and the main reason for this phenomenon is that the fiscal revenue is slow and cannot meet the government's fiscal expenditure.

(B) lack of constraints on budget implementation

Generally speaking, a series of preparatory work needs to be done when the budget is implemented. If the preparatory work is not done fully, it will make the budget preparation less scientific and accurate. The most direct embodiment is that there will be many unrealistic contents in budget implementation, so we should make corresponding adjustments. And sometimes it needs to be adjusted many times, which will cause great waste, reduce the efficiency of the use of funds, and cause imbalance between income and expenditure.

Two, how to standardize the management of fiscal expenditure, improve the efficiency of the use of financial funds.

(1) Clarify the respective functions of government, finance and market.

In general, it is the most basic link to clarify the respective functions of government, finance and market. Specifically, the government should turn its commitment into financial commitment, and market regulation is mainly entrusted to market resources. The two should be clearly defined in order to cooperate better and work effectively. On the other hand, when setting the scope of financial funds, we should fully consider the coordination of the scope of market development. For example, in order to make the market development more orderly and fair, the government should resolutely open the market and stop interfering with the various problems and affairs that the market itself needs to deal with and the range of resources it can supply; On the contrary, if some things cannot be realized by the market itself, then the government needs to actively assume its own responsibilities and give certain financial support when the market needs it.

(2) Adjust the financial structure of state-owned enterprises and deepen reform.

Deepening the internal reform of state-owned enterprises, adjusting financial institutions and formulating a series of preferential policies to attract surplus personnel to start businesses can greatly improve the efficiency of the use of state-owned assets. But judging from the current infringement situation, come on. Many state-owned enterprises lack professionals. Therefore, to solve this problem, we can establish and improve the open recruitment mechanism and incentive mechanism, so that everyone with professional management level has the opportunity to compete fairly and effectively use their own strengths to participate in administrative affairs, thus improving the management efficiency and work quality of the entire administrative organization.

(C) improve the performance evaluation mechanism and assessment mechanism

Perfecting the performance evaluation mechanism and performance appraisal mechanism will greatly promote the improvement of financial management quality. Specifically, formulating institutionalized and standardized performance evaluation norms, strictly implementing them and constantly expanding the scope of performance evaluation can play a great incentive role and promote an invisible competition among financial managers. In this environment, the efficiency of financial management can be realized, and at the same time, the problems in work and management can be reduced to a certain extent.