1.重申古典预算原则的宗旨,突出监督制衡方的作用。各国政府预算管理原则大体经历过两个发展阶段:强调立法监督机构有效控制的古典预算慷则和以加强政府行政权为主要思想的现代预算原则。而现代预算原则代表了市场经济国家预算管理总体上的价值取向。 1. Reaffirm the purpose of the classical budget principle and highlight the role of supervision and checks and balances. The principles of budget management by governments generally go through two stages of development: the emphasis on the classical budget generously controlled by the legislative supervision institutions and the modern budgetary principle with the government executive power as the main idea. The modern budget principle represents the overall value orientation of the state budget management in the market economy.