预算制度是财政制度的核心和基础,建立现代预算制度也是深化财政改革的关键。作为一个现代化国家,美国在制度建设层面,最早建立了现代预算制度,以预算改革推动了国家治理结构的转型并根据国家治理的需要而不断调整,同时以法律的形式给予制度保障;在技术管理层面,从零基预算、绩效预算到政府综合财务报告制度,推动了预算管理水平的现代化,引领了预算改革的潮流,但是由于国家治理体系的内在缺陷,它又 The budget system is the core and foundation of the financial system. Establishing the modern budget system is also the key to deepening the fiscal reform. As a modernized country, the United States established the earliest modern budget system at the institution-building level. With budget reform, it promoted the transformation of state governance structure and constantly adjusted according to the needs of state governance. At the same time, the system was protected by law. In the area of ​​technology management From the zero-based budget and performance budget to the government’s comprehensive financial reporting system, it has promoted the modernization of budget management and led the trend of budget reform. However, due to the inherent defects of the state governance system,